2026 (2) TMI 843

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant : None For the Respondent : Shri K. Sreenivasa Reddy, Authorised Representative ORDER PER: R. MURALIDHAR: The Deputy Commandant, hereinafter referred to as appellant, are in appeal against the Order-in-Original dated 30.08.2016, whereby demand of service tax of Rs. 69,00,017/- was confirmed along with interest and penalty under Section 78. This demand is for the period 01....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as these were provided to the appellant free of cost and there was no nexus between the amount charged and the service provided. Therefore, the cost of free supply provided by the service recipient to the service provider is neither an amount charged nor any reasons with service provided by the service provider. She is relying on the judgment of Hon'ble Supreme Court in the case of Commissioner of....