2014 (3) TMI 1008

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent: Shri Rakesh Goyal, Additional Commissioner (AR), ORDER Per: S.S. Kang Common issue is involved, therefore the appeals are being taken up together. 2. The appellant filed this appeal against the impugned order whereby a demand of service tax of Rs. 53,53,317/- is confirmed with interest and penalties under Sections 76 and 77 of the Finance Act are imposed.  The adjudica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal and the Tribunal held in favour of the Revenue.  Subsequently, another show cause notice was issued demanding service tax from February 2004 to April 2004 and the demand was confirmed and in that case also, the Tribunal decided in favour of the Revenue.  In respect of the two adjudication orders, the appellants in defiance to the adjudication orders, had not paid service tax.  ....