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TMI Blog2017 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The appellant, viz. Sharp Business System Ltd. is in appeal against the Commissioner (Appeals) Order No. 239/2011, dated 24-6-2011 whereunder the order-in-original dated 11-8-2009 passed by Additional Commissioner has been confirmed. The said order in original inter alia confirms the demand of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Notification is that a documentary proof indicating the value of the said goods and material is to be submitted by the service provider. 2.1 Revenue has not agreed with the documentation submitted, which is mainly in the form of certificate of C.A. and sustains the demand of service tax against the appellant. 3. The appellant has been represented by the ld. Advocate, Shri Rachit J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it confirmed that the service tax was correctly discharged. Further, there has not been any substantial reasons and evidences to counter the contents of the documentary proof submitted in terms of the Notification No. 12/2003-S.T. (supra) giving necessary abatement benefit to the appellant. Thus, considering the totality of the facts and circumstances, the appellant is entitled to the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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