2018 (7) TMI 700

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..... sed demand as per the corrigendum dated 5.3.2010 and the amount already paid by the appellant would suffice compliance of the demand under dispute in this appeal It is not the case of the department that the appellants have collected service tax. Since the appellant has discharged the service tax along with interest as well as 25% penalty as per the show cause notice dated 24.12.2008, the revis .....

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..... maintenance and repair service. Show cause notice dated 24.12.2008 was issued and later a corrigendum to the show cause notice dated 5.3.2010 was also issued proposing to recover revised demand of ₹ 41,19,987/- along with interest and for imposing penalties. After due process of law, the original authority confirmed the revised demand along with interest and also imposed penalties. In appea .....

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..... sides. 5. From the facts on record as well as the submissions made before us, it is brought out that the appellant has paid up the entire demand as per the earlier show cause notice dated 24.12.2008 along with interest and 25% penalty before issuance of order-in-original. The appellant has strongly contested the revised demand as per the corrigendum dated 5.3.2010. We find that such corrigendum .....

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