2014 (11) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hra, Addl Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal filed by the appellant has been listed for maintainability. The appeal is against an order titled demand notice dated 17/04/2014 passed by the Commissioner of Service Tax, Mumbai - II. 2. Vide the impugned notice the Commissioner has directed the appellant, M/s. Otis Elevator (India) Ltd., to pay an amount of Rs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the nature of an order inasmuch as it directs the appellant to remit the tax for the period 01/04/2013 to 31/03/2013 along with interest thereon. Only for the purpose of imposition of penalty, the appellant has been asked to show cause. In pursuance to the said notice the appellant had also appeared before the Commissioner and explained to him that they have challenged the order dated 30/03/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e present notice has been issued has been set aside, this notice also would not survive. The learned counsel further submits that, pursuant to the hearing granted, the adjudicating authority has passed the final order No. 44/ST-II/FS/2014 dated 09/06/2014 wherein he has confirmed the service specified in the show cause notice and imposed penalties on the appellant under the provisions of Section 7....