2018 (9) TMI 42

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....ing disposed of by this common order. The details of the two appeals are given herein below: - Appeal No. ST/2160/2012 ST/2161/2012 Period of Dispute October 2003 to December 2008 April 2009 December 2009 to Service Tax Demand     Service Tax Rs. 10,85,390/- Rs. 4,70,954/- Interest Under Section 75 of Finance Act Under Section 75 of Finance Act Penalty u/s 76 Not imposed Rs. 200/- subjected maximum amount per   of day to tax Penalty u/s 78 Rs. 10,85,390/- Not imposed Penalty u/s 77 Rs. 5,000/- Rs. 5,000/- or Rs. 200/- per day whichever is higher Service Tax paid     Service Tax Rs. 4,01,081/- (paid before SCN) Rs. 3,73,909/- (paid) Interest Rs. 90,458/- i....

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....Aggrieved by the said order, appellant filed appeals before the Commissioner (Appeals) who modified the Order-in-Original. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the facts and the law. He further submitted that the appellant was under the impression that when the main contractor has paid the service tax, then the sub-contractor need not have to pay the service tax and hence he has not paid the service tax. However as soon as it was noticed by the Department, thereafter he has paid the service tax along with interest and 25% penalty on various dates and requested to allow cenvat credit. He further submitte....