2017 (12) TMI 25

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....nd Mr. Kuldeep Singh, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran The appeal is against order dated 25.09.2008 of Commissioner of Central Excise, Raipur. The appellants are engaged in various activities in pursuance of an agreement with South Eastern Call Fields Ltd. The main activities are excavation, loading, transport, dumping, spreading and dozi....

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....x liability. Further, they have taken a centralized registration with service tax, New Delhi and followed the procedure thereafter. Since, the Service Tax liability is sought to be collected from the appellant, they had consultation with the client and received Service Tax amount of Rs. 1,07,86,707/- and paid the same to the Government. They are not contesting the tax liability in the present case....

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....ellants are claiming that they have discharged Service Tax. This requires verification. They have also pleaded that they could not present their case before the original authority, as by the time they have got Central Excise Registration and did not get the due intimation of the proceedings before the lower authorities. Considering that the liability is not contested on merit, we direct the origin....