2019 (8) TMI 1369

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....D MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For The Appellant : Shri Dushyant Kumar, Consultant For The Respondent : Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorised Representative ORDER PER: ARCHANA WADHWA As per facts on record, appellant is engaged in providing service covered under "Maintenance and Repair Services" and was duly registered with the Service Tax Depa....

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.... Kumar Tripathi, Deputy Commissioner appearing for revenue, we find that the demand stands raised against the appellant on account of sale and supply of mud to M/s Imaging Enterprises @ Rs. 263/- per Cubic-meter. The Appellate Authority has observed that work order dated 05.10.2011 entered into between the two, refers to allotment of one year work at their sight @ Rs. 263/- per cubic-meter. As ....