2018 (5) TMI 823

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....ppellant Shri Sanjay Jain, DR for the respondent Per S.K. Mohanty The appellant is engaged in the activities of providing the taxable service, under the category of Maintenance and Repair. On scrutiny of the records maintained by appellant, it was observed by the Service Tax Department that during the period February, 2004 to December, 2008, the appellant had received the monetary conside....

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....llant is that on the receipted amount towards the taxable service, the appellant should only be liable to pay Service Tax. 3. Heard both sides. 4. We find that in the reply to show cause notice, the appellant had specifically stated that during the disputed period, it had received Rs. 50,20,540/- and discharged the Service Tax liability thereon. However, on perusal of the impugned order and ....