2011 (3) TMI 1114

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....to National Mineral Development Corporation Ltd. A case has been made out that the Appellant did not pay service tax on the services at the relevant time and the demand was issued to it with proposal for imposing penalty. Service tax demand of Rs.5,16,821/- was confirmed against it along with equal amount of penalty under Section 78 and further penalties under Sections 76 and 77. The Counsel submi....

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....heless, it has paid the tax liability. 2. Ld. DR submits that the Commissioner (Appeals) was willing to give the benefit of considering the money realised as cum-tax price but the assessee did not produce the relevant documents to help him to arrive at the assessable value. He also submits that though the assessee was a registered service tax provider it did not file service tax returns. He also ....