2013 (12) TMI 1015

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....pellant. Shri R.K. Gupta, DR, for the Respondent. ORDER Demand of Service Tax of Rs. 62,72,749/- stands confirmed against the appellant by denying the benefit of Modvat credit of Service Tax paid on event management services, liaisoning services and D.G. set maintenance service. 2. After hearing both sides, we find that prima facie, such services are essential for providing dutiab....

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.... required to pay any Service Tax. There is no dispute about the fact that the said persons have discharged their ST liability under the category of Business Auxiliary services. As regards the DG-set maintenance services, it is submitted that the same are so interconnected with the output service that without the maintenance of DG-sets it is not possible for them to provide output services. 4.&e....