2018 (11) TMI 359

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..... Appellant None for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh, Supdt. (AR) appearing for the Revenue. Nobody appeared for the respondent. 2. It is seen that the demand of services were raised against the respondent on the ground that during the period relev .....

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..... cannot be taxed to service tax. He also observed that though the appellant produced a re-conciliation statement before the Adjudicating Authority, he has not adverted to the same. As such by taking note of the said balance sheet entries and the re-conciliations statement produced by the respondent, he observed as under:- "The appeal filed by the appellant is partially allowed in the following te .....

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..... bject to the verification of the statement of payments submitted by the appellants. As such it is seen that setting aside of the demand on the exempted services is after verification of the entries made by the assessee, by the Adjudicating Authority. Revenue cannot be held to be aggrieved with the said order inasmuch as admittedly exempted services cannot be taxed and such as setting aside of the .....

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