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TMI Blog2019 (2) TMI 1853X X X X Extracts X X X X X X X X Extracts X X X X ..... .2014 culminated into passing of Order-in-Appeal No. 232-ST/APPL/LKO/2018 dated 27.03.2018. In the said Order-in-Appeal, ld. Commissioner (Appeals) has held that the appellant was a dealer in electronic goods manufactured by various companies like APPLE, ACER and that the appellant purchased the goods from National Distributor of said Manufacturers and resold the same in the market and that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, Chartered Accountant, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Dharmendra Srivastava - ld. Chartered Accountant appearing on behalf of the appellant Shri Sandeep Kumar Singh ld. Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from 2014-15 was issued giving reference to earlier Show Cause Notice dated 20.10.2014 raising a demand of Service Tax amounting to ₹ 12,13,087/- on the same grounds as stated in earlier Show Cause Notice dated 20.10.2014. After hearing both the side and on perusal of the facts on record, we note that the proceedings initiated through earlier Show Cause Notice dated 20.10.2014 culmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.03.2018. The ld. Commissioner (Appeals) had upheld the confirmation of Service Tax for the Financial Year 2014-15, where proceedings were initiated through said statement of demand dated 18.04.2016. Now, we note that the said statement of demand dated 18.04.2016 was based on the grounds stated in the earlier Show Cause Notice dated 20.10.2014 and the said grounds were found to be unsustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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