2013 (12) TMI 1619

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....Gupta, CA, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Original No. 47/AT(47)/ COMMR/RGD/12-13, dated 31-12-2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Raigad. 2. The appellant is M/s. Conwood Pre....

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....efore the appellant was liable to pay service tax on the consideration received from these two entities and accordingly confirmed a service tax demand of Rs. 2,59,59,389/- for the period April, 2006 to March, 2010 along with interest thereon and also by imposing penalties under the various provisions of the Finance Act, 1994. Aggrieved of the same the appellant is before us. 3. The learned....

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....racting, the nature of service rendered does not undergo any change and, therefore, service tax liability would not be attracted when the main contractor discharges the service tax liability. 4. The learned Additional Commissioner (AR) appearing for the Revenue, reiterates the findings of the adjudicating authority. 5. After careful consideration of the submissions made by both the....