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2016 (9) TMI 844 - AT - Service TaxDemand alogwith interest and penalty - service tax payable on Management, Maintenance and Repair (MMR) service for the period 10/2007 to 3/2008 and ECIS rendered by appellant - appellant had discharged the entire service tax liability under MMR service along with interest prior to issuance of show-cause notice - main contractor has discharged the service tax liability for ECIS service rendered to the client - Held that:- we are convinced and satisfied with the arguments put forward by the appellants to conclude that the demand of service tax for ECIS services is not sustainable as the main contractor has discharged the service tax liability. So also as the appellant had paid service tax in regard to MMR services before issuing the show-cause notice, no penalty can be imposed in this regards. Cumulatively, all penalties imposed in the impugned order are unsustainable and liable to be set aside. The demand and interest of service tax on ECIS is set aside for the reason that the main contractor has discharged the liability. - Decided partly in favour of appellant with consequential relief
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