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2016 (11) TMI 1110

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..... ow the threshold level. Taking into consideration this ground submitted by the appellant as well as the fact that the department has withdrawn their contest on the demand, interest, penalty and appeal filed by department having been dismissed, the appeal No.ST/27877/2013 filed by assessee is allowed - decided in favor of assessee and against Department. - Appeal No.ST/27859/2013 And ST/27877/2013 .....

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..... was of the view that assessee was rendering Business Auxiliary Service to BPCL and therefore in liable to discharge service tax liability for the said services. A show cause notice was issued proposing demand of ₹ 5,62,843/- along with interest and also imposition of penalties. 3. After due process of law, the adjudicating. authority confirmed the demand along with interest and imposed p .....

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..... appeal challenging the observation of Commissioner (Appeals) that the demand to the extent of reimbursable expenses is not sustainable. 6. Today when these appeals came up for hearing, the Ld AR, Sri. P.S. Reddy appearing for the department submitted that department has filed application seeking permission -to withdraw the appeal in terms of litigation policy as the amount involved is less tha .....

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