TMI Blog2019 (8) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... be termed as service - there is no justification for confirmation of demand on the said count. Stationery items supplied by the appellant to St. Anthony s Sr. Secondary School - demand of service tax - lower authorities have observed that the appellant could not produce any evidence that the said receipt of ₹ 54,725/- from St. Anthony s Sr. Secondary School was on account of supply of sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Dushyant Kumar, Consultant For The Respondent : Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorised Representative ORDER PER: ARCHANA WADHWA As per facts on record, appellant is engaged in providing service covered under Maintenance and Repair Services and was duly registered with the Service Tax De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the appellant and learned A.R. Shri Gyanendra Kumar Tripathi, Deputy Commissioner appearing for revenue, we find that the demand stands raised against the appellant on account of sale and supply of mud to M/s Imaging Enterprises @ ₹ 263/- per Cubic-meter. The Appellate Authority has observed that work order dated 05.10.2011 entered into between the two, refers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt could not produce any evidence that the said receipt of ₹ 54,725/- from St. Anthony s Sr. Secondary School was on account of supply of stationary and text books. We find no reasons to uphold the demand on the said count also, inasmuch as the revenue has also not produced any evidence to show that such receipt of amount was on account of any services provided by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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