TMI Blog2018 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices does not stand considered by the Original Adjudicating Authority. If the assessee has actually provided exempted services no tax can be demanded in respect of the same. Setting aside of the demand on the exempted services is after verification of the entries made by the assessee, by the Adjudicating Authority. Revenue cannot be held to be aggrieved with the said order inasmuch as admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that during the period relevant for the purpose of the present appeal they have provided taxable services under the category of construction of complex service but have not paid the service tax. The said allegations were made on the basis of the balance sheet and profit and loss account of the assessee. 3. The show cause notice issued to them resulted in passing of an order by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is partially allowed in the following terms:- 1. The penalties imposed upon the appellants in the impugned order are set aside. 2. The demand of the service tax in respect of the exempted services is set aside subject to the verification of the statement of payments submitted by the appellants, supra by the adjudicating authority. Revenue is aggrieved with the said part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted services cannot be taxed and such as setting aside of the demand by Commissioner (Appeals) is subject to verification by the Original Authority. 6. As regards setting aside of penalty by Commissioner (Appeals) we find no justifiable reasons to interfere in the same. 7. In view of the above Revenue s appeal is rejected. (Dictated and pronounced in Court) - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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