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TMI Blog2015 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... emand as per the show-cause notice is ₹ 17,36,852/- and after giving adjustments for cum tax and various other deductions, the first appellate authority has confirmed the demand of ₹ 14,81,918/-. It is his submission that the service tax liability, which has been worked out by the lower authorities on the free supply of materials by the customers needs to be excluded is correct as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri.A.B.Kulgod, Asst. Comm. (AR) ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No.PII/AV/178/2010 dated 26/11/2010 passed by Commissioner of Central Excise (Appeals), Pune-II. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding the demand of service tax on various services rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract and is taxable from 01/06/2007. 5. On perusal of the records, it transpires that the taxability of the services rendered by the appellant is not in question. The learned Counsel submitted that demand as per the show-cause notice is ₹ 17,36,852/- and after giving adjustments for cum tax and various other deductions, the first appellate authority has confirmed the demand of ₹ 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 4,06,343/-. 7. We direct the lower authorities to verify and authenticate the said amount. We also note that the appellant has discharged the service tax of ₹ 11,14,772/- and interest of ₹ 1,44,689/- as per the worksheet submitted. Revenue is also directed to check these details of payments. 7.1 Now this takes us to penalty imposed by the adjudicating authority and upheld b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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