2023 (2) TMI 991

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....f Zia, Adv. Mr. Kumar Visalaksh, Adv. Mr. Hardik Modh, Adv. Mr. Udit Jain, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Praveen Kumar, AOR Mr. M. P. Devanath, AOR Mr. Arvind P Datar, Sr. Adv. Mr. Harish Bindumadhavan, Adv. Mr. Manohar Ellappan, Adv. Mr. Manoharan Ellappan, Adv. Ms. Shrayashree Thiyagarajan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Ms. Gayatri Gulati, Adv. Mr. Siddharth Vasudev, Adv. Mr. E. M. S. Anam, AOR Mr. K.S. Naveen Kumar, Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Ms. Charanya Lakshmikumaran, AOR Mr. Shubhranshu Padhi, AOR Mr. Shekhar Vyas, Adv. Mr. Senthil Jagadeesan, AOR Mr. Jeevesh Mehta, Adv. ORDER It is stated by learned counsel for the Revenue that on....

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....ed the assesses appeal in this case on the ground that the definition of taxable services was expanded with effect from 1.7.2010. So the Customs Excise & Service Tax Appellate Tribunal had relied upon its previous ruling in Velgi P. And Sons (Agencies) Pvt. Ltd. vs. Commissioner 2007 ( 8) STR236. The Revenue, which is the appellant in this case, did not dispute that the order in Velgi P. And Sons (Agencies) Pvt. Ltd. vs. Commissioner 2007 ( 8) STR 236 was carried in appeal informing this Court vide order dated 24.03.2008 in CA No. 2429-30/2008 had dismissed the appeal and confirmed the order of the CESTAT. One of the grounds which persuaded the CESTAT to hold what it did was that the period of demand was prior to the amendment to the def....