2015 (8) TMI 450

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..... ion - Decided in favour of assessee. - Appeal No. : ST/77/2008 - ORDER No. A/11040 / 2015 - Dated:- 16-7-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Kuntal Parikh, Advocate For The Respondent : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; After hearing both sides and on perusal of the records, we find that the demand was raised .....

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..... e Gujarat High Court is reproduced below:- 24. Tribunal, however, treated this issue academic in nature and rightly so as it held in favour of the assessee on earlier adjudged issues (Nos. I and II). It, of course, held that no intentional suppression or mala fide could be read into the action of the respondent assessee as this service has been recently brought under the tax net and much ambig .....

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