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2018 (2) TMI 685

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.... Counsel, for Assessee Shri Gyanendta Kr Tripathi, Assistant Commissioner (AR), for Revenue Per: Anil G. Shakkarwar The above stated two appeals are arising out of a common impugned Order-in-Original No. 11/ST/Commissioner/2011 dated 29/04/2011 passed by Commissioner of Central Excise & Service Tax, Kanpur, therefore, they are taken together for decision. 2. The brief facts of the case....

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....10.2009, demanding Service Tax of Rs. 85,67,676/- under proviso to Sub-section (1) of Section 73 of Finance Act, 1994. Further, there was a proposal to appropriate Rs. 11,18,223/- paid by the appellant-assessee. In addition there were other proposals in the said show cause notice. The appellant-assessee submitted before the Original authority that the issue was already decided by the decision of H....

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....nce Act, 1994. The said order also appropriate an amount of Rs. 11,18,223/-. Further, penalties were imposed. Aggrieved by the said order, appellant M/s Allied Exims preferred present appeal which is bearing Appeal No.ST/1244/2011. Further, aggrieved by the said order for not confirming the demand up to 18.04.2006, Revenue has preferred appeal which is bearing Appeal No.ST/1278/2011. 3. M/s All....