2017 (12) TMI 14

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..... ntral Excise [2016 (10) TMI 460 - CESTAT BANGALORE], where it was held that the appellant is entitled to the benefit of N/N. 25/2004 and eligible for both (d) as well as (e) Clause and they were not liable to pay service tax prior to 10.09.2004 - demand set aside - appeal allowed - decided in favor of appellant. - ST/13/2008 - Final Order No. 42116/2017 - Dated:- 1-9-2017 - Ms. Sulekha Beevi C. .....

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..... w cause notice was issued by Commissioner of Central Excise by invoking section 84 of Finance Act, 1994 thereby proposing to revise the order passed by the original authority in setting aside the demand prior to 10.92004. After adjudication, the Commissioner confirmed the service tax demand of ₹ 2,83,145/- thereby denying the benefit of exemption Notification. Hence appellant has filed the p .....

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