2014 (2) TMI 754

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..... 08, there was a demand of short payment of Rs.87,740/-, which was immediately replied and the clarification was given by the appellant on 15.02.2008. We find that the show cause notice is issued on 02.03.2010 without giving any reasoning why there is so much time gap between 15.02.2008 to 02.03.2010 to issue the show cause notice to the appellant. In our considered view, the appellant has discharg .....

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..... rential amount of Service Tax on the appellant for the period 16.06.2005 to 30.09.2007 on the ground that the appellant has availed in-eligible benefit of notification by discharging the Service Tax liability only on the 33% of the gross amount of the bills charged by them and that they are not eligible for works contract services. We find from the record that the appellant had been filing the Ser .....

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