In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services