2015 (10) TMI 574

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.... : Sri S. Choraria, Advocate & Sri A. Majumdar, Advocate For the Respondent : Sri K. Choudhuri, Supdt. (A.R.) ORDER Per DR. D.M. MISRA This is an application seeking waiver of Service Tax of Rs. 3.29 Crores, Rs. 92.80 Lakhs CENVAT Credit and penalty of Rs. 3.29 Crores imposed under Section 78 and Rs. 5,000/- under Section 77 of the Finance Act,1994. 2. At the outset, the Ld. Advocat....

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....bmits that the demand has been confirmed on the ground that the input service providers viz. M/s. Sakkhi Trade Linc and M/s. Riddhi Siddhi Pvt. Ltd., their sub-contractors, who had provided the taxable service to them, were not in existence. He submits that various records placed before the Commissioner in support of the fact that these firms are in existence in the records of the Registrar of Com....