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2015 (12) TMI 275

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....V. Ravindran 1. This appeal is directed against Order-in-Appeal No.PII/AV/178/2010 dated 26/11/2010 passed by Commissioner of Central Excise (Appeals), Pune-II. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding the demand of service tax on various services rendered by the appellant mainly construction of commercial and industrial construction servic....

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....taxability of the services rendered by the appellant is not in question. The learned Counsel submitted that demand as per the show-cause notice is Rs. 17,36,852/- and after giving adjustments for cum tax and various other deductions, the first appellate authority has confirmed the demand of Rs. 14,81,918/-. It is his submission that the service tax liability, which has been worked out by the lower....

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....te that the appellant has discharged the service tax of Rs. 11,14,772/- and interest of Rs. 1,44,689/- as per the worksheet submitted. Revenue is also directed to check these details of payments. 7.1 Now this takes us to penalty imposed by the adjudicating authority and upheld by the first appellate authority. We do find merits in the arguments put forth by the learned Counsel that during the rel....