2019 (8) TMI 635

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....or the Petitioner/s : Mr.D.V.Pathy, Adv. For the Respondent/s : Mr.Satya Prakashtripathy, Adv. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. D.V. Pathy, learned counsel for the petitioner and Mr. Rajesh Kumar Verma, learned counsel for the Central Excise and Service Tax Department, the respondents herein. The petitioner is aggrieved by the order dated 06.10.2017 ....

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....7-16 and the reason for such belated raising of grievance as advocated by Mr. Pathy is, that in view of the provisions of Section 104 of 'the Act', the services provided or agreed to be provided for a long term lease of 30 years or more was not taxable but the observations of the statutory authority in the order impugned mentions that the petitioner did not submit documentary evidence to espouse h....