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Commr. of Central Excise-Dibrugarh Versus M/s. North Eastern Cable & Conductors Pvt. Ltd.

2015 (11) TMI 1181 - CESTAT NEW DELHI

Demand of service tax - Short payment of service tax - erection, commissioning or installation service - Service rendered through sub-contractors - Held that:- Commissioner has not analysed the evidences e.g. the work order issued by the Assam State Electricity Board, the conditions of payment and the scope of the work undertaken by the appellant and the work executed through its sardars etc., the Ld. Advocate categorically claims that there have been no sub-contractors and the sardars appointed .....

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Decided in favour of Revenue. - Service Tax Appeal No. 40/2012, C.O. 8/12 - ORDER NO.FO/A/75197/2015 - Dated:- 18-3-2015 - DR. D.M.MISRA, JUDICIAL MEMBER AND DR. I.P.LAL, TECHNICAL MEMBER For the Petitioner : Shri K. Chowdhury, Supdt. (A.R.) For the Respondent : Sri Santosh Kr. Gupta, Advocate ORDER Per Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in-Original No. 09/ST/ADJ/COMMR/DIB/11 DATED-04/10/2011. 2. Briefly stated the facts of the case are that on the basis of an a .....

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od 2008-09, they have short paid Service Tax of ₹ 73,99,165/- on the value shown in their Balance Sheet in comparison to the value declared in the ST-3 Returns. On adjudication, the Ld. Commissioner dropped the proceedings initiated against the respondent-assesse. 3. Aggrieved by the said order, the Revenue is in appeal. 4. The Ld. A.R. for the Revenue Shri Chowdhury has submitted that the Ld. Commissioner has erroneously dropped the demand of ₹ 1.18 Crores observing that the sub-con .....

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rged any Service Tax on the same. On the issue of short payment of Service Tax, the Ld. A.R. for the Revenue has submitted that without scrutinizing the evidences on record, the Ld. Commissioner has dropped the demand observing that the said amount has not been received in the year 2008-2009. 5. The Ld. Advocate, on the other hand, for the Respondent assesse submitted that the amount received from Assam State Electricity Board by them in relation to erectioning, commissioning or installation ser .....

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g the short payment of service tax, the Ld. Advocate categorically submitted that since in the year 2008-09, they have not received the amount mentioned in the Show Cause Notice, accordingly, no Service Tax was paid. 6. In his rejoinder, the Ld. A.R. for the Revenue submits that no evidences have been placed by the Ld. Commissioner (Appeals) nor discussed in the impugned order indicating that the amount paid to the contractors have been included in the gross taxable value shown in their ST-3 Ret .....

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