2019 (5) TMI 664

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..... r, CA For The Respondent (s) : Mr. Tarun Kumar, A. R. ORDER Per Ashok Jindal : The demand of service tax has been confirmed against the appellant for providing the service for which the invoices has been raised by the appellant. 2. The facts of the case are that the appellant is engaged in the activity of development and infrastructure of industrial area in the state of Haryana. For transf .....

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..... n the invoices raised by the appellant and the matter was adjudicated for demand of service tax along with interest. Penalty was also imposed on the appellant. Against the said order, the appellant is before me. 3. Heard the parties. 4. On consideration of the arguments made by both the sides, I find that in this case, the facts are not in dispute that the appellant has not provided any servic .....

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