2017 (10) TMI 212

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..... Commissioner (AR) & Sh. Guna Ranjan, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] 1.   Appeal No. ST/638/2011 is filed by the assessee against the Order-in-Original No. 30/2010-S.Tax dated 07.12.2010 while Appeal No. ST/3094/2012 is filed by the Revenue against Order-in-Appeal No. 47/2012 (G) ST dated 06.08.2012. 2.   In the appeal filed by M/s .....

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..... appellate authority has dropped the demands confirmed by the adjudicating authority, consequent penalties and as also interest. 4.   None appeared on behalf of the appellant for M/s Vasavi Business Combines.  Advocate on record has filed an application to consider the appeal on merits and also based upon the decision of the Tribunal in identically placed appellants in the case of M .....

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..... mands raised under various services rendered; said order also rejected the appeals of the Revenue against these orders wherein the lower authorities have set aside the demands raised under Business Auxiliary Services head. 8.   I find that the ratio of the Final Order dated 22.02.2017 of this Bench would squarely apply the case in hand and it has to be held as under: a)  In the ca .....

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