2016 (7) TMI 781

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....Member (Technical) Sri Surendra Singh, Advocate for the appellant Sri S. N. Mitra, AC(AR) for the Revenue ORDER Per Sri H. K. Thakur 1. The present Stay Application and Early Hearing Application has been filed by the Appellant with respect to Order-in-Appeal No.529/Pat/S.Tax/Appeal/2013 dt.20.12.2013. 2. Sri Surendra Singh, Advocate appearing on behalf of the Appellant argued tha....

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....lso argued by the Ld. A.R. that the Appellant has recovered the service tax from the service recipients and penalties accordingly imposed upon them. 5. Heard both sides and perused the case records. It is observed that the Appellant paid service tax amount demanded only after the show cause notice was issued. At the same time the service tax demand was recovered from the service recipients as a....