JUSTICE DILIP GUPTA:

Service Tax Appeal No. 57371 of 2013 has been filed by M/s. MCM Worldwide Private Limited, New Delhi, the appellant to assail the order dated 05.02.2013 passed by the Commissioner confirming the demand of service tax for the period 2006-07 to 2010-11 with interest under section 75 of the Finance Act 1994, the Finance Act and penalty under sections 77 and 78 of the Finance Act.

2. Service Tax Appeal No. 50907 of 2014 has been filed by the appellant to assail the order dated 31.10.2013 passed by the Commissioner confirming the demand of service tax for the period 2011-2012 with interest under section 75 of the Finance Act and penalties under sections 77 and 78 of the Finance Act.

3. It needs to be noted that Service Tax Appeal No. 57371 of 2013 adjudicates the show cause notice dated 22.10.2011 while Service Tax Appeal No. 50907 of 2014 adjudicates the show cause notice dated 15.10.2012. The allegations raised in both the show cause notices are identical and the two impugned orders have dealt with the issues in same manner. These two appeal are, accordingly, been decided by this order.

4. The appellant claims to be a trader engaged in sale and purchase of machinery a