2019 (4) TMI 1965

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....EMBER (TECHNICAL) Shri Anil Mishra, Advocate for the Appellant Shri Roopam Kapoor, Authorized Representative for the Respondent ORDER The applicant-appellant has filed the miscellaneous application, for consideration of additional grounds of appeal urged therein in respect of the appeals already filed by it against the impugned order dated 15.01.2015 passed by the Ld. adjudicating authority. T....

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....ion 73(1) of the Finance Act, 1994 cannot be invoked for confirmation of the adjudged demand beyond the normal period prescribed under the statute. 1.2. On perusal of the case records and consideration of the submissions made by both sides, we are of the view that the present miscellaneous application filed by the applicant-appellant can be considered in the interest of justice. Accordingly, the ....

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....e service tax liability had already been discharged by the principal service provider M/s Win Cable & Datacom Pvt. Ltd, Mumbai and as such, such liability cannot be fastened again on the appellant. He further submitted that the service tax liability in part has also been discharged by the appellant. In this context, he has referred to the details of challans enclosed in the appeal records. Further....

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....t the appellant under the cover of its letter dated 01.05.2015, addressed to the Deputy Registrar of this Tribunal, had enclosed a statement showing the reference of challans, through which the service tax amount was deposited by it. Further, the said statement had also been certified by the practising Chartered Accountant firm. However, the payment particulars reflected in such statement has not ....