2021 (4) TMI 515

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....Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service Tax has been confirmed against the appellant for the period April, 2015 to March, 2015. Vide show cause notice dated 22.3.2018, it has been alleged that the appellant has not discharged service tax liability under reverse charge mechanism. 2. The facts of the case are that initially the show cause no....

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....nored the facts. Therefore, the demand is not sustainable at all. 4. On the other hand, Ld.AR submits that as both the authorities below have not considered the facts, therefore the matter is required to be remanded. 5. Heard the parties. 6. Considering the fact that the lower authorities have deliberately ignored the fact that the appellant has deposited the amount in time which shows that unn....