2014 (7) TMI 118

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....DGEMENT Per: S S Kang: Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner of Service Tax. In the impugned order the demand of Rs. 1,10,80,626/- is confirmed with interest and penalties were also imposed. The demand is confirmed on the ground that appellant had provided taxable service of erection and commissioning service, during the period ....

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....ing the period in dispute appellant had collected the service tax as provider of taxable service, this fact is admitted even in the statement of facts in para 5 of the appeal filed before the Tribunal. As appellant collected tax as provider of taxable service the same was deposited only in the year 2006 though the same also relates to the year 2005. In these circumstances, we find no merit in the ....