2014 (9) TMI 534

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....exure P-6) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- (i) Whether the CESTAT is justified in passing Impugned Order by confirming demand of Rs. 2,72,43,260/- and penalty of Rs. 2,72,43,260/- under section 78 and interest under section 75 of the Finance Act, 1994 when the appellant is admittedly entitled of abatement under notification 01/2006-ST dated 01.03.2006? (ii) Whether the Tribunal was justified in dismissing the appeal when the issue of taxability of composite contracts prior to 01.06.2007 is referred to 5 member Bench for reference, by the same Bench of CESTAT? (iii) Whether the Tribunal is duty bou....

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....digarh Overseas Pvt. Ltd. On the basis of audit conducted by the office of Accountant General (Audit) Punjab and Chandigarh, a show cause notice dated 22.10.2010 (Annexure P-2) was issued to the appellant for recovery of service tax to the tune of Rs. 2,72,43,260/- along with interest and penalty. The appellant filed reply dated 9.5.2012 to the said show cause notice. The Adjudicating Authority vide order dated 21.6.2012 (Annexure P-4) confirmed the demand of service tax of Rs. 2,72,43,260/- along with interest and also imposed penalty of the equal amount. Feeling aggrieved, the assessee filed an appeal along with stay application before the Tribunal. However, the appellant deposited a total amount of Rs. 14,13,226/- vide challans (Annexure....