2019 (2) TMI 952

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.... behalf of the respondents. 2. As per facts on record M/s Wonder Points, Lucknow, a proprietorship firm, is engaged in providing services under category of 'Business Auxiliary Service'. 'Information Technology Software Service' & 'Maintenance or Repair Service'. On demand Sri Nikhil Misra - Proprietor submitted their Audit Report, Balance Sheet, details of billing to various parties for the F.Y. 2008-09 to 2011-12, Income tax returns and sample copies of Form 16A and invoices for the corresponding period. Scrutiny of documents submitted by the appellant indicated that the appellant were engaged in the activity of ICR Form scanning and Processing. Designing and processing of admit cards/verification cards/roll sheets etc. for various Univ....

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....proposed. On adjudication, the Adjudicating Authority confirmed the demand alongwith interest and imposed equal amount of penalty. He also imposed penalty for late submission of ST-3s during 2007-08. 4. Feeling aggrieved, the party filed the impugned appeal before Commissioner (Appeals), Central Excise, Lucknow. 5. The Commissioner (Appeals), Central Excise, Lucknow, vide O-I-A No. 301-ST/APPL-LKO/LKO/2016 dated 13.04.2016, disposed of the appeal by way of setting aside the Order-in-Original no. 18/ADC/LKO/ST/2015-16 dated 06.08.2015 passed by the Additional Commissioner, Central Excise, Lucknow, wherein, he inter-alia observed that on perusal of documents (Bills, work order, certificate, etc.), it has been found that the appellant ha....

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....by the Revenue. 8. Ongoing through the impugned order, we find that the Appellate Authority has examined all the evidences placed before him and have come to a finding that the appellants were awarded the work order for supply of (or printing of) printed mark-sheet, tabulation chart, admit cards, verification cards, etc. by various Universities or Institutions directly or some contracted, such works through private firms. The assessee had also submitted confirmation letter of Universities stating that they had done printing work in the period of dispute and some work orders containing details of nature of work order done and document for making payments also stand scrutinized by him. Accordingly, he has observed as under:- "I find fro....