2023 (3) TMI 16

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....ant Shri S. Balakumar, Assistant Commissioner (A.R) For the Respondent ORDER Brief facts are that appellants are registered for payment of service tax under the category of "Business Auxiliary Services" as defined in Section 65 (105) (zzb) of the Finance Act, 1994. Intelligence was gathered that during the period 2005-06 to 2009-10, the appellant was resorting to undervaluation by not including....

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....n of the Hon'ble Apex Court in the case of UOI Vs Intercontinental Consultants and Technocrats Pvt. Ltd. - 2018 (10) GSTL 401 (SC) the issue was held in favour of the appellant. Further in the appellant's own case as reported in 2018 (12) TMI 1113 CESTAT Chennai the issue was held to be in appellant's favour. He prayed that the appeal may be allowed. 3. Ld. A.R Shri S. Balakumar appea....