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2016 (9) TMI 844 - CESTAT HYDERABAD

2016 (9) TMI 844 - CESTAT HYDERABAD - 2017 (48) S.T.R. 165 (Tri. - Hyd.) - 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:- .....

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erest 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 - 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 orde .....

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lakhs sixty three thousand eight hundred and fifty nine only) on the Erection, 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 ₹ 2,1 .....

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of Section 76 of the Finance Act, 1994. 2. It is submitted by Shri G. Prahlad 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, .....

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