2012 (4) TMI 177

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..... levant period were not consulting engineer services but comprises of various other services and non-taxable services - Held that:- the entire demand has been raised on the basis of the gross receipt shown in the Balance Sheet considering the same as the gross taxable services attributable towards Consulting Engineering Services - we find that besides Consulting Engineering Services , the Appellant are registered with the Department for various other services, which have not been considered by the learned Commissioner in the impugned Order but they have not substantiated by way of adducing relevant documents/evidences before the Commissioner - the matter be remitted back to the Commissioner for re-consideration of all the issues raised earl .....

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..... epartment has determined the Service Tax liability by taking into consideration the gross receipt as shown in their Balance Sheet for the relevant period. He has submitted that though in the Demand Notice, it has been acknowledged that the Appellant are engaged in the manufacture of plant and machinery and also carrying out the activity on turn-key projects, but while calculating the Demand, the entire receipt shown in the Balance Sheet for the respective years was considered only against the head Consulting Engineering Services . It is his submission that though they had filed the detailed break-up of the receipts shown in the Balance Sheet during the course of adjudication proceeding before the Commissioner, the same was not considered by .....

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..... demand has been raised on the basis of the gross receipt shown in the Balance Sheet of the respective financial year, considering the same as the gross taxable services attributable towards Consulting Engineering Services . Whereas in the show cause notice itself it is acknowledged that the Appellant are manufacturer as well as executors of Turn-key projects. Also,we find that besides Consulting Engineering Services , the Appellant are registered with the Department for various other services, which have not been considered by the learned Commissioner in the impugned Order. Also, we agree with the leaned A.R.(Commissioner) that the Appellant had not furnished a detailed reply to the Demand Notice substantiating their claim that the amounts .....

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