2018 (8) TMI 804

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..... Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides represented by Shri Vineet Kumar Singh, Advocate for the Appellant and Shri Gyanendra Kumar Tripathi, (AC) AR for the Revenue it is seen that Lower Authorities confirmed the demand against the appellant under the category of "Business Auxiliary Services" to the ex .....

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..... appellant, before us, has also not been able to substantiate their plea by production of relevant documents/records except to reiterate their stand. Appreciating the said fact as also the fact that the demand is much on the lower side and the period involved is almost 12 years back, we find no justifiable reason to interfere in the impugned order. Accordingly the same are upheld and appeal is reje .....

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