Per Ashok Jindal :

The appellants are in appeals against the two impugned orders wherein demand of service tax has been confirmed and various penalties were imposed on the appellants.

2. The facts of the case are that the appellant is a Company engaged in the business of Works contract for Government Works, Renting of Immovable Property and Sub-contract Works.

2.1 The appellant was initially registered in the name of M/s Urmila Enterprises, providing services of “construction service in respect of commercial or industrial building and civil structure”.

2.2 With effect from 31.03.2008, the said Firm merged with the appellant herein, however, a fresh registration was taken only on 14.09.2011, though the firm M/s. Urmila Enterprises had its own registration and the same continued until the fresh registration was taken in 2011, under the category of „Works Contract Service‟.

2.3 Audit was conducted against M/s Urmila Enterprises and during the pendency of the audit, the appellant applied under VCES Scheme. While applying for VCES Scheme 2013, an amount of ₹50,47,000/- was declared to be the “service tax dues”.

2.4 The said VCES application was rejected on the ground that since the audit is b