Krishna Murari, J. - (1.) Learned Counsel for the petitioner is permitted to implead the appellate authority as respondent No. 4 to the writ petition and also carry out necessary amendment in the prayer clause of the writ petition during the course of the day.
(2.) The petitioner M/s. Central Industrial Security Force, FGUTPP Unit, Unchahar, Raebareli, has approached this Court challenging the order dated 12-2-2018 passed by the respondent No. 1 rejecting the rectification application made under Section 74 of the Finance Act as well as order dated 6-1-2017 rejecting the appeal filed by the petitioner challenging the demand of Service Tax amounting to Rs. 8,68,889/- along with interest and multiple penalties imposed under Section 78 of the Finance Act.
(3.) We have heard Sri Rishi Raj Kapoor, Learned Counsel for the petitioner and Sri R.C. Shukla, Learned Counsel for the revenue.;