2007 (4) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. ORDER This appeal is filed by the Revenue against the order-in-appeal dated 30-11-2005 which set aside the order-in-original vide which Service tax amount was confirmed and penalty was imposed. 2. Heard the learned DR. The respondents have filed written submissions. The issue involved in this case is regarding service tax liability of the respondents on the services provi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (Appeals) has reduced the service tax liability. As against this observation the Revenue has filed an appeal in which they have relied upon the certificates issued by MSEB and by the Central Railway Divisional Office to submit that the appellant had suppressed the value of the services provided by them in order to evade the service tax. On perusal of the certificate on which the departmen....