2007 (1) TMI 497

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..... nt expenses whether shall forms part of the gross value of the taxable service is subject matter of decision in this appeal. According to Revenue, misconstruing Board Circular, ld. First Appellate Authority granted relief to the Respondent. 2. While hearing appeal, tenability of such relief can be gone through on the touch stone of law. 3. On the other hand, ld. Representative for the Responde .....

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..... service at this stage. No room is left for appreciation of their case prima facie. In such circumstances, stay of operation of the first appellate order would cause hardship to the other side. However, considering recurring effect of the matter in question, appeal shall be fixed for hearing on 7th February, 2007. On such date, both shall be present with their relevant documents for dismissal, of t .....

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