2019 (7) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Authorised Representative for the Respondent Ajay Sharma This Appeal has been filed from the impugned Order dated 20.06.2018 passed by the Commissioner(Appeals), Central Goods & Service Tax and Central Excise, Jodhpur in Order-in-Appeal No. 603(CRM)ST/JDR/2018. 2. The issue involved in this Appeal is whether the appellant is liable for payment of service tax on amount of TDS deducted under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rated the findings recorded in the impugned order and prayed for dismissal of Appeal. 4. I have heard learned Counsel for the appellant and learned Authorised Representative for the Revenue and perused the records. While going through the impugned Order, I find that one of the main reasons as recorded by the learned Commissioner while rejecting the Appeal filed by the appellant is that the appel....