TMI Blog2017 (9) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... - demand set aside - appeal dismissed - decided against Revenue. - ST/50091/2014-CU [DB], ST/50757/2014-CU [DB] - FINAL ORDER NO. 55721-55722/2017 - Dated:- 1-8-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Present for the Appellant : Mr.S.K. Sarwal, Advocate. Present for the Respondent: Ms. Neha Garg, D.R. ORDER Both Revenue and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . Equal amount of penalty was also imposed on the appellant under Section 78 with a further penalty of ₹ 5,000/- under Section 77 of the Finance Act, 1994. 2. The Revenue is aggrieved by this order and filed this appeal on the ground that the taxable value considered by the original authority is wrong. The amount realized during the taxable period has not been properly considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant assessee also submitted a certificate issued by the service recipient containing the full details about the contract, duration, amount etc. The ld. Counsel for the appellant assessee submitted that considering these facts, the services rendered by the appellant assessee is not at all liable to Service Tax during the material period, which is prior to 01.06.2007. It is only on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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