9911796707
TMI Blog2017 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the proceedings before the lower authorities, they also claim that they have paid service tax - Held that: - Considering that the liability is not contested on merit, we direct the original authority to verify the payment details alongwith liability as raised in the demand proceedings to confirm the full discharge of liability alongwith interest, if any, applicable to the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is against order dated 25.09.2008 of Commissioner of Central Excise, Raipur. The appellants are engaged in various activities in pursuance of an agreement with South Eastern Call Fields Ltd. The main activities are excavation, loading, transport, dumping, spreading and dozing of over burden Removal at Barud Open Cast Mine Expansion Project of Raigarh Area belonging to the client. After conducting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure thereafter. Since, the Service Tax liability is sought to be collected from the appellant, they had consultation with the client and received Service Tax amount of ₹ 1,07,86,707/- and paid the same to the Government. They are not contesting the tax liability in the present case. The only plea is that as soon as they realized the taxability of their service, they have contacted the clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded that they could not present their case before the original authority, as by the time they have got Central Excise Registration and did not get the due intimation of the proceedings before the lower authorities. Considering that the liability is not contested on merit, we direct the original authority to verify the payment details alongwith liability as raised in the demand proceedings to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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