2017 (11) TMI 1774

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...., Consultant, for the Appellant. Shri A. Roy, Supdt. (AR), for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeals have been filed against the Order-in-Appeal Nos. 277-278/ST/Kol/2011, dated 2-9-2011 where the service tax of Rs. 24,264/- and Rs. 2,68,813/- (including education cess) have been demanded. Being aggrieved by the same, the appellants ha....

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.... were providing services on behalf of the principal so they were exempted. 4. Shri A. Roy, Supdt. (AR) for the Revenue has justified the impugned order. He further submits that the benefit of Notification No. 14/2004-S.T. cannot be extended to the appellant for the reason the category mentioned in the said notification is not applicable in the instant cases. 5. After hearing both s....