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M/s. Power Mech Projects Ltd. Versus CC, Guntur

2016 (9) TMI 844 - CESTAT HYDERABAD

Demand 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 appell .....

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ractor has discharged the liability. - Decided partly in favour of appellant with consequential relief - ST/1840/2012 - Final Order No. 30712/2016 - Dated:- 17-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Ms. Shri Madhu Mohan Damodhar, Member (Technical) Shri G. Prahlad, Advocate for the appellant Shri P.S. Reddy, Asst. Commissioner (AR) for the Respondent ORDER The appellants are aggrieved by the impugned order which confirmed the following demand, interest and penalty:- (i) ₹ .....

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on, Commissioning and Installation service rendered in the capacity of sub-contractor during the period 4/07 to 3/08 under proviso to Sec.73(1) of Finance Act, 1994; (iii) Interest on the amount specified at (ii) above, under the provisions of Section 75 of the Finance Act, 1994; (iv) Penalty of ₹ 1000/- (Rupees on thousand only) under the provisions of Section 77 of the Finance Act, 1994; (v) Penalty of ₹ 2,18,44,449/- (Rupees two crore eighteen lakhs forty four thousand four hundre .....

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ad the learned counsel appearing for appellant that the demand of ₹ 8,80,590/- was confirmed, being the service tax payable on Management, Maintenance and Repair (MMR) service for the period 10/2007 to 3/2008. He pointed out that the appellant had discharged the entire service tax liability under MMR service along with interest prior to issuance of show-cause notice and hence as per Section 73(3) of the Finance Act, 1994, no show-cause notice ought to have been issued. Further that for the .....

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