2019 (7) TMI 152

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..... dly, the appellant raised a consolidated one time bill on 31.03.2009, when the rate of service tax was 10%. The adjudicating authority has also accepted the fact that there is no dispute about the date of payment of tax. As such, it is seen that the appellants were to pay the service tax only after raising the bill on 31.03.2009, when the rate of duty was admittedly 10% - Any reference to the peri .....

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..... e For The Respondent : Shri.Vivek Pandey, D.R. ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that a very short issue is involved in the present case. The appellants were providing services to Global Energy Ltd. as liaisoning for power purchases. They providing the said services during the period 2008-200 .....

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..... ing the demand to the extent of ₹ 1,27,720/- alongwith confirmation of interest and imposition of penalty. The order stands confirmed by the appellate authority and hence, the present appeal. 4. After carefully considering the submissions made by both the sides and after going through the impugned orde,r we note that there is no dispute about the factual position. Admittedl .....

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