2019 (2) TMI 414

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.... for the Respondent. P.C. : 1. Mr. Makrand Joshi appearing in support of this Appeal would submit that the questions proposed are all substantial questions of law and we should entertain this Appeal. They squarely arise out of the order of the Tribunal and because the Tribunal failed to consider that the services rendered by the appellant-assessee are not taxable at all. Had the Tribunal sen....

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....l the notice of 29th July, 2009. The notice of recovery was issued and the sole defence was that the assessee is in financial difficulty. That is why the Adjudicating Authority confirmed the demand with interest and imposed penalty. 3. In appealing against such an order, the assessee argued that the service was not liable to be taxed as business auxiliary service and that the said service was e....