2019 (5) TMI 589

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....issue involved is non payment of service tax on the service of repairing and maintenance, Erection of Equipments, piping fabrication etc. 2. Sh. W. Christian Ld. Counsel appearing on behalf of the appellant submits that the appellant have paid the entire service tax demand along with interest on 10.10.2007, before issuance of SCN dated 23.10.2007. He submits that the value of service provided wa....

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....ate of Tamil Nadu Vs. I.Q. Systems 2010 (2) GST 154 (Mad.) * Hindustan Steel Ltd 1978 ELT (J159) * Cosmic Dye Chemicals 1995 (6) RLT 333 (SC) * Uniworth Textiles Ltd 2013 (288) ELT 161 (SC) 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and per....