2023 (2) TMI 1286

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....lant. Shri Piyush Badhe, Authorized Representative, for the Respondent. ORDER This appeal is directed against the impugned order dated 27-12-2017 passed by the Learned Commissioner of GST, Aurangabad, wherein service tax demand of Rs. 5,22,09,361/- was confirmed along with interest and also penalties were imposed under section 77 and 78 of the Finance Act, 1994. The issue involved in this appea....

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....ppearing for the Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the case records. 5. On examination of the case records, we find that the submissions made by the appellant during the course of adjudication proceedings were recorded therein from pages 19 to 29, but the findings in the impugned order are only confined to few pages, wherein the submi....