2020 (4) TMI 101

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....CIAL) APPEARANCE: Shri Manish Saharan, Advocate for the appellant Sh.Y. Singh & Sh. N. Chandra, Authorised Representatives for the respondent ASHOK JINDAL: The appellant is in appeal against the impugned order wherein demand of service tax amount to Rs. 36,17,013/- has been confirmed against the appellant alongwith interest and various penalties under the Finance Act, 1994.   ....

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....s. 2,17,70,048/-. The appellant contested the issue before the Adjudicating Authority and the Adjudicating Authority confirm the demand of Rs. 36,17,013/- alongwith interest and various penalties were imposed against the said order. Being aggrieved, the appellant is before me. 3. Learned Counsel appearing for the appellant submits that the demand against the appellant is not sustainable as no v....

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....he other hand, learned Authorised Representative appearing for the Revenue submits that appellant has not provided copy of invoices, therefore, demand is rightly confirmed. 5. Heard the parties and perused the records. 6. On going through the impugned order, I find that in this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any ser....