2023 (4) TMI 506

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.... Pankhuri Shrivastava, Adv., Ms. Neelam Sharma, Adv., Ms. Surbhi Sinha, Adv., Mr. Rajeev Sharma, Adv. For Respondent(s) - Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Ms. Vimla Sinha, Adv., Mr. Shreeyash U Lalit, Adv., Mr. Udai Khanna, Adv., Ms. Preeti Rani, Adv. ORDER The Customs, Excise and Service Tax Appellate Tribunal (in short 'Tribunal') has vide its impugned order da....

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....Original Authority. 3. The Commissioner's (Appeals) order has been partly reversed by the Tribunal, as noted above. 4. We have heard learned counsels for the parties and perused the record. 5. The short question that falls for consideration is whether the appellant possesses requisite supporting evidence to establish that the considerations received by it were inclusive of service tax. Le....