2019 (11) TMI 176

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....EMBER(TECHNICAL) Absent on Call for the Appellant (s) Shri Shiv Pratap Singh (Dy.Commr.) (A.R.) for the Revenue ORDER MRS. ARCHANA WADHWA : On matter being called, neither anybody appeared nor is there any adjournment request in spite of notice of hearing having been sent well in advance to the appellant. Accordingly we have heard learned Dy.Commr. (A.R.) appearing for the Revenue a....

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....firmed the demand of Service Tax of Rs. 2,70,256/- along with confirmation of interest and imposition of penalties. 4. The said order of the original adjudicating authority was appealed against by the Revenue before Commissioner(Appeals). The appellate authority by referring to the provisions of Notification No.12/2003-ST dated 20.06.2003 observed that the appellant has not produced any evidenc....

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....010 to 30.04.2011 stands raised by way of issuance of show cause notice dated 21.10.2015 i.e. by invoking the longer period of limitation. The dispute relates to the interpretational issue i.e. as to whether the cost of the medicines are required to be formed part of the value of the services or not. The original adjudicating authority had extended the benefit to the appellant. This fact, by itsel....