2018 (6) TMI 930

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....s the confirmation of liability of Rs. 1,48,28,716 for providing taxable services, interest thereon, and the various penalties imposed under section 76, 77 and 78 of Finance Act, 1994 in having failed discharge the liability. Commissioner of Central Excise & Service Tax, Nagpur has, vide order-in-original no. 01/ST/2012/C dated 23rd March 2012, held that appellant had rendered various services but....

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....ly classified the activity as 'cargo handling service' to extract the full tax from them. It is also contended that on the 'cleaning activity', they had discharged the liability under another head which the adjudicating authority refused to acknowledge leading to this demand all over again. On 'works contract service', it is submitted that the benefit of abatement was not granted to them. 5. Th....