Service tax in respect of same service cannot be paid for second time

Advertisement CESTAT, AHMEDABAD BENCH Harsh Constructions v. Commissioner of Central Excise ORDER NO. A/830/WZB/AHD of 2012 S/975/WZB/AHD of 2012 Application no. ST/5/1089 of 2011 APPEAL NO. ST/474 OF 2011 JUNE 7, 2012 ORDER Mr. M.V. Ravindran, Judicial Member This stay petition is filed for the waiver of pre-deposit of service tax of Rs. l,28,02,156 with interest and penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority, on the ground that appellant is liable to pay service tax on the free materials i.e. c...