2014 (2) TMI 1137

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..... levy of the service tax. What that is intended by Finance Act, 1994 is levy of service tax on the taxable service provided - Following decision of CCE Vs. M/s Kailash Transformers [2014 (2) TMI 1136 - CESTAT NEW DELHI] - Decided in favour of assessee. - Appeal No. 161 of 2012 - Final Order No. ST/A/735/12-Cus - Dated:- 21-11-2012 - Shri D.N. Panda and Shri Mathew John, JJ. For the Appella .....

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..... ce tax. What that is intended by Finance Act, 1994 is levy of service tax on the taxable service provided. 2. We had occasion to hear Revenue s appeal in the case of CCE Vs. M/s Kailash Transformers vide Final Order No. ST/A/402/12-Cus dated 23rd May 2012 on the same subject. At that time it was noticed by us the manner how the parties operated with the understanding of sale of goods as well as .....

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