TMI Blog2021 (4) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... e officer nor distinguished. In any event, she seeks to point out that, that order is, in fact, adverse to the assessee - This submission, prima facie, does not appear to be factually correct as the tax has been appropriated since the assessee in that case had collected the tax from its customers. In any event, it was incumbent upon the officer to have taken note of the order and any amount of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Senior Standing Counsel accepts notice for the respondent and seeks some time to obtain instructions and file a counter. 2. The short point involved is whether the petitioner is eligible for exemption from levy of service tax in terms of Section 66 D(g) of Finance Act, 1994. The petitioner, vide reply dated 10.03.2020 to the show cause notice dated 08.09.2019, sought exemption relyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tising Private Limited (cited by the petitioner in its reply), wherein an identical issue is stated to have been held in favour of that assessee, has been considered, distinguished by the authority in the impugned order. 4.Today, learned counsel appearing for the respondent confirms that though the order has been noted by the officer while recording the submission of the petitioner, its ratio h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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