2023 (12) TMI 1210

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....NICAL ) Mr. Alok Kothari , Advocate for the Appellant Ms. Jayakumari , Authorized Representative for the Department ORDER JUSTICE DILIP GUPTA : This appeal has been filed to assail the order dated 16.01.2018 passed by the Commissioner (Appeals) by which the appeal that was filed by the appellant to assail the order dated 19.12.2012 passed by the Additional Commissioner confirming de....

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.... merits and on limitation. The Additional Commissioner has by order dated 19.12.2012 confirmed the demand of service tax. The appellant filed an appeal before the Commissioner (Appeals), which appeal has been dismissed by the impugned order dated 19.12.2012. 4. Shri Alok Kothari, learned counsel for the appellant has placed reliance upon the order dated 23.04.2010 passed by the Commissioner (Ap....

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....could not have been invoked. 5. Ms.Jayakumari, learned authorised representative appearing for the department has, however, supported the impugned order and contended that it does not call for any interference in this appeal. 6. The submissions advanced by learned counsel for the appellant and the learned authorised representative appearing for the department, have been considered. 7. Lea....

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....jected to levy of service tax from 01.05.2006 and since there was no amendment in the definition of 'business auxiliary services', recorded a categorical finding that the activity of the appellant would not fall under 'business auxiliary service'. The demand made for the period April, 2005 to March, 2006 was, therefore, set aside. 9. Against the aforesaid order of the Commissioner (Appeals), th....