2013 (11) TMI 297

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..... filed by Revenue against three orders-in-revision passed by the Commissioner. Each of these orders is in respect of different outlets of the respondent. 2. In brief, the respondent is providing certain treatments/procedure relating to skin. Show cause notices were issued on the grounds that these treatments/procedures are nothing but beauty treatment services and would, therefore, fall under sect .....

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..... 4 treatments/procedures should also have been examined by the Commissioner. Similarly, in appeal no. ST/235/08 in respect of Order-in-original no. 15/STC/Br/08-09 dt. 19.08.2008, 20 treatments/procedures were involved and Commissioner has discussed only 10 treatments/procedures and dropped the demand in respect of all the 20 treatments/procedures. Revenue's contention is that Commissioner should .....

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