2012 (6) TMI 667

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....Per Ashok Jindal   This is an appeal filed by the appellant M/s. Gupta Coalfields & Washeries Ltd. against the demand of service tax of Rs.16,86,683/- along with interest and imposition of various penalties under the Finance Act, 1994 .   2. The facts of the case are that during the scrutiny of the records, it was noticed that the appellant had an agreement with M/s. Karnataka Powe....

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....onfirmed by both the lower authorities. Aggrieved by the said order, the appellant is before us.   3. Heard both sides and perused the records.   4. After hearing both sides, we are of the view that it would be appropriate to decide the stay application as well as the appeal at this stage itself. Accordingly, after allowing the stay petition, we take up appeal for final disposal. &....