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M/s. McNALLY BHARAT ENGINEERING COMPANY LTD. Versus COMMISSIONER OF SERVICE TAX, KOLKATA - 2012 (4) TMI 177 - CESTAT, KOLKATA
Assessee providing services under the Head, Consulting Engineering Service - SCN issued for default of payment service tax Assessee has submitted that the Department has determined the Service Tax liability on the gross receipt as shown in their Balance Sheet for the relevant period though they had filed the detailed break-up of the receipts shown in the Balance Sheet - Revenue submitted that the invoices and other documents/evidences against which the amount had been received, by the Appellant .......