2015 (2) TMI 755

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.... Per: P S Pruthi: This is an appeal directed against Order-in-Appeal in which the Commissioner confirmed the demand of service tax of Rs. 15,35,334/- along with interest and equivalent penalty under Section 78 of the Finance Act, 1994 as well as penalty under Rule 15 of Cenvat Credit Rules, 2004. 2. Facts in this case are that the appellant is a manufacturer of cotton fabrics, blended fabr....

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....pay tax is the service recipient. Learned Counsel further added before 01 July 2012 payment through CENVAT Credit was allowable. He relied on the Tribunal's judgement in the case of Kansara Modler Ltd.- 2013 (32) STR 209 (Tri. Delhi), Tata AIG Life Insurance Co. Ltd. Appeal No. ST/64, 66, 198/08 & ST/237 & 218/12, HDFC Standard Life Insurance Co. Ltd. ST/93/08-Mum, ST/25/12-Mum. & ST/77, 78/08....

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....service is liable to pay service tax. Rule 2 (p) states that the output service is a taxable service provided by the provider of taxable service. The provider of taxable service is defined under Rule 2(r) to include a person who is liable to pay service tax. The person liable for paying service tax has the meaning assigned to defined in Rule 2(1)(d) of the Service Tax Rules. In the present case th....