H.K. ASSOCIATES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) 1 Appeal No. ST/85 of 2007 is filed by M/s. H.K. Associates challenging demand of service tax amounting to Rs. 60,10,268/ - and imposing equal amount of combined penalty under Section 76, 77 and 78 of the Act.

(2.) HEARD both sides and perused the records.

(3.) LEARNED advocate appearing for the parties made the following submissions.