2014 (2) TMI 956

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not arise. - Decided against the revenue. - ST/89397/13-Mum - - - Dated:- 10-1-2014 - Ashok Jindal, J. For the Appellant : Shri V K Agarwal, Addl. Comm (AR) For the Respondent : Shri Prasad Paranjape, Adv. PER : Ashok Jindal Revenue is in appeal along with an application for stay. After hearing, I find that the appeal itself can be disposed off, therefore the stay and appeal are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... de. Aggrieved from the said order, revenue is before me. 3. I find that in this case first issue is whether the respondent has paid any remuneration towards the service received or not? It is admitted fact that no amount is paid, therefore, payment of service tax does not arise. In this matter before me, this fact has not been appreciated by the lower authority. Accordingly, revenue's appeal des .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X