9911796707
TMI Blog2013 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is against the order-in-original dated 17.05.2012 whereby service tax liability of Rs.12,47,56,621/-; penalty under Section 78 of the Finance Act, 1994 of an equivalent amount; penalty of Rs.5,000/- under Section 77 of the said Act and interest as stipulated was assessed and directed to be recovered. Service tax liability was assessed under the following heads- (a) In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that there was no information furnished by the petitioner appellant as to the value incorporated into the construction service provided, to the adjudicating authority. 2. In Paul Merchants Ltd. vs. CCE, Chandigarh reported in, this Bench of the Tribunal as applied to the facts of this case has held that services provided by the appellant therein constitute Business Auxiliary Service. 3. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value incorporated into the construction work which discloses that service tax was paid of 33% of the total value of the services including value of the goods / material incorporated. But this material furnished to the Revenue was not taken into consideration in the adjudication order which merely records that the petitioner appellant has been charged to have failed to include the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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