2014 (12) TMI 1349

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....a, Advocate ORDER By this appeal, the Commissioner of Central Excise, Customs and Service Tax, challenges the order of the Customs Excise and Service Tax Appellate Tribunal, West Zonal, Bench at Mumbai dated 4.4.2014, partly allowing an appeal filed by the respondent and setting aside the demand for service tax, except the period from 1.4.2005 to 31.3.2006. It is submitted on behalf of the ap....

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....made on behalf of the appellant. The Tribunal had, on an appreciation of the material on record found that there was a definite confusion in the minds of even the Departmental Officers including the Commissioner of Service Tax, Ahmadabad whether service tax was leviable on the services provided by the respondent, who was performing statutory functions. The Tribunal found that none of the ingredien....