2015 (10) TMI 575

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..... Goel,  Advocate For the Respondent : Shri Amresh Jain, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against order-in-original dated 30.1.2014 in terms of which service tax demand of Rs. 1,09,65,371/- was confirmed along with interest and penalties on the ground that the appellant is registered under the category of maintenance or repair service and manpow....

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....sible for it to make such segregation. 4. We have considered the facts of the case and contentions of both sides. Prima facie, the leviability of service tax on the said services rendered by the appellant to M/s HSCL is not so much in dispute and no evidence has been furnished that M/s HSCL paid service tax on behalf of/on account of the appellant.The appellant has raised an issue of time-ba....