2019 (8) TMI 1369

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....ER (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 Department. 2. On the basis of informati....

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....aring 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 such, he has concluded that the same is no....