2020 (1) TMI 676

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....hir Malhotra, Advocate for the appellant Shri Pradeep Gupta, Authorized Representative for the respondent ORDER BIJAY KUMAR: 1. This appeal seeks to assail the order dated 25.10.2018 passed by the ld. Commissioner (Appeals), Central Excise and Central Goods and Service Tax, Jaipur by which the order of original adjudicating authority dated 12.06.2017 passed by the Deputy Commissioner, ....

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....ich resulted into non-payment of service tax. The Appellant also failed to obtained service tax registration and, thus, also did not file periodical ST-3 returns for the relevant period 2011-12 to 2012-13. Therefore, the demand was confirmed against the Appellant after following the due process of law. 3. Ld. Advocate, on behalf of the Appellant, submitted that the Appellant has not crossed the....

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....of the Revenue has submitted that the impugned order is only a remand order and, therefore, the Appellant can agitate their plea before the lower Adjudicating Authority submitting entire facts and figure pertaining to leviablity/ non-leviablity of service tax on the gross amount realised as mentioned in the 26-AS return. 5. I have considered the rival submission and perused the appeal records. ....