2019 (4) TMI 1965

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....CIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (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 p....

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....tement etc., the proviso clause under Section 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 i....

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....te appearing for the appellant submitted that the 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 ....

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....s. 6. On perusal of the appeal records, we find that 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 pa....