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2011 (5) TMI 456

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....ment, we proceed to decide the appeal itself inasmuch as we find that the matter is repeatedly coming on record and the appeal can be decided even in the absence of advocate for the appellants. Accordingly, we have heard learned DR and have gone through the impugned order.   2. Demand of service tax of Rs. 2,06,70,000/- stands confirmed along with imposition of penalty of Rs. 4,13,40,000/- u....

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....pect of part services which are being granted by them as sub-consultant, the main consultant has already discharged their service tax liability in respect of that part of the contract. It is seen that, though the appellants have placed on record the certificates by the main consultant, the adjudicating authority has not accepted the same on the ground of the same being fake and cryptic. It is seen....

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....owed 7 (seven) deductions at the time of quantifying their duty liabilities for the subsequent periods. He has submitted that the demand on the above count would come down to around Rs. 45 Lakhs.   5. As the above fact, i.e. production of subsequent detailed certificates by the main consultant as also the fact of allowing the deductions on account of various reimbursable expenses is relatabl....