TMI Blog2019 (8) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore the partnership firm should not be taxed - HELD THAT:- The said contention of the appellant is not tenable in law because as per the books of account and as per the record of the service receiver the payment is made to the appellant and this fact cannot be denied. There are no reason to interfere with the impugned Order-in-Appeal - appeal dismissed. - ST/70038/2019 - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) has examined all the contentions raised by the appellant and modified the Order-in-Original dated 11-4-2018 and reduced the service tax demand to ₹ 2,44,903/- along with interest and reduced the penalty under Section 78 of Finance Act, 1994 to ₹ 1,57,230/-. Aggrieved by the said order appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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