2023 (6) TMI 495

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....N, MEMBER (TECHNICAL) Shri J.P.Khaitan, Sr.Advocate and Shri Agnibesh Sengupta, Advocate for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER Per Ashok Jindal : Both sides are in appeal against the impugned order. The assessee is challenging for confirmation of demand of service tax under the category of "Interior Decorator Service" for the period June, 2....

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....e Act, 1994, was also imposed with an option to pay 25% of penalty if the same is paid within time period and the ld.Adjudicating Authority did not imposed penalty under Section 76 of the Act. Therefore, the Revenue is in appeal. 4. Heard both sides. 5. After perusal of the records and the arguments advanced by both the sides, we find that the entire service has been provided by the assessee....