2015 (11) TMI 623

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....e Petitioner : Shri S.K. Pahwa, Advocate For the Respondent : Mr. Amresh Jain, DR ORDER Per Mr. R.K. Singh : The stay application along with appeal is filed against Order-in-original dated 14.05.2013, in terms of which service tax demand of Rs. 12,25,27,434/- was confirmed along with interest and penalties. 2. The brief facts of the case are as under:- The appellant was essential....

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.... amount short paid during certain months on the ground that adjustment of excess service tax paid towards the amount short paid was not permitted as per rules. 3. Ld. Departmental Representative, on the other hand, stated that in the absence of any provision for adjustment of service tax paid in excess in some months and short in some other months, the demand is sustainable and also that reconc....