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2015 (1) TMI 90 - AT - Service TaxDemand of service tax on various services rendered by the appellants to Neyveli Lignite Corporation – Onus of classifying the services rendered - The main contention of all the learned advocates is that the Revenue failed to determine the amount of tax with the nature of activities and the classification of service. - Held that:- Assessees had obtained service tax registration for the services rendered by them to NLC. The demand of tax is for the period prior to registration. Hence, it is the duty of the Assessees to explain the activities in respect of the amounts in question received by them from NLC as they had entered into contract with the NLC for rendering services of various nature. In our opinion, while the Revenue placed the statement of NLC showing payment details received by the Assessees from NLC in respect of the various services rendered by them and this fact was not disputed by the Assessees and therefore, it would be sufficient for discharging the onus by the Revenue. So, it is shifted on the Assessee to explain the amounts in question in respect of the rendering of services. In our considered view, none of the case laws relied by the learned advocates would be applicable to the facts and circumstances of the instant case. - Revenue had already discharged the onus lies on them to establish the services rendered by the Assessee in the premises of NLC. It has also placed consideration received by the Assessee in respect of rendering of services to NLC. These facts were disputed by the Assessees. It is well settled that the facts admitted with the supporting documents need not to be proved. The only grievance of the Assessees are that the Revenue had not given the break-up of the amounts with reference to each service. We are of the view that when the Revenue has given all these facts, then the onus lies with the Assessee to explain the service rendered by them in respect of the amount received from NLC. Assessee should be given opportunity to defend their case before the adjudicating authority - Matter remanded back - Decided partly in favour of assesse.
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