2019 (5) TMI 513

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....e Tax<br>SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) And SHRI AJAY SHARMA, MEMBER(JUDICIAL) Shri Atul Gupta (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR : The Miscellaneous Application is for seeking early hearing and the same is filed by Revenue. Another Appeal arising out of same impugned order-in-original is ....

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....remises of the customers. In addition to manufacture, the appellant is also providing service under 'management, maintenance or repair service' and to facilitate the said service such inventory of spares is maintained by appellant in the premises of the customer. On scrutiny of transactions it appeared to Revenue that appellant was not paying Service Tax involved in the transactions where the invo....

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....d two appeals is from 2003 to 2008. For the subsequent period, covering 2008-09 to September 2012 another show cause notice was issued on 22.10.2013 raising the demand of around Rs. 1.32 Crores on the same premises. On contest the said show cause notice was adjudicated through Order-in-Original dated 28.01.2015 through which the demand was confirmed and penalties were imposed. Aggrieved by the sai....

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....ed that the entire transaction is treated as consideration for payment of sales tax through few invoices which were already placed on record. 5. Heard Shri Mohd. Altaf, learned Asstt. Commissioner (A.R.) on behalf of the Revenue, who has reiterated the findings of original authority. 6. Having considered the submissions from both the sides and on perusal of record we note that it was submitt....