2014 (2) TMI 194

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..... r had paid service tax. Where they could prove this claim, the adjudicating authority granted the benefit. No further proof is forthcoming and therefore, prima facie, the appellant cannot be absolved of tax liability on the above ground. There is no plea of financial hardships in this application. But there is a plea of limitation against the impugned demand - Assessee directed to make a pre depos .....

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..... f it. To the extent proved, the benefit was given. Accordingly the aforesaid demands have been confirmed against the assessee. We further note that an amount of Rs.29,47,803/- had been paid by the assessee and the same was appropriated by the adjudicating authority. As per the impugned order, the amount of service tax and education cesses payable by the assessee is around Rs.43/- lakhs. 2. Today .....

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..... y case of the appellant is that they were executing works awarded by the main contractor and that the latter had paid service tax. Where they could prove this claim, the adjudicating authority granted the benefit. No further proof is forthcoming and therefore, prima facie, the appellant cannot be absolved of tax liability on the above ground. There is no plea of financial hardships in this applica .....

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