2020 (2) TMI 1447

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...., for the Appellant. Shri C. Mallikarjuna Reddy, Authorised Representative, for the Respondent. ORDER Briefly stated, the facts of the case are that the appellant herein is engaged in providing services in relation to transmission or distribution of electricity through transmission towers, Lines and Erection, Commission or Installation or various capacity Electrical Sub-stations, Lines, T....

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....0 (for short, referred to as "the impugned order"), wherein service tax demand of Rs. 61,17,101/- was confirmed along with interest and penalty of Rs. 62,34,526/- was imposed on the appellant under Section 78 ibid. The amount towards service tax and interest deposited by the appellant during the course of investigation were appropriated against the confirmed demand in the impugned order. Feeling a....

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....s & Service Tax, Vishakhapatnam-I, 2018 (5) TMI 1130 - CESTAT, Hyderabad and M/s. Hyderabad Power Installations Pvt. Ltd. v. CC, CE & ST, Hyderabad-II, 2016 (7) TMI 599 - CESTAT, Hyderabad to support such stand. 3. On the other hand, the Learned AR appearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. O....