TMI Blog2007 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 581/2007 - Dated:- 15-6-2007 - [Order per] - This application has been filed by M/s. G.B. Engineering Enterprises (P) Limited (GBE) along with their appeal against the impugned order passed by the Commissioner of Customs and Central Excise (Appeals), Trichy. In the impugned order, the Commissioner (Appeals) has upheld the order passed by the Joint Commissioner confirming a demand of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anager (Excise) of GBE had submitted that out of Rs. 67,73,900/- Rs. 45,48,000/- was received towards advance for supply of materials and Rs. 22,35,900/- as advance towards service. He also admitted that till then no material had been supplied to IEL. It was found in the adjudication proceedings before the original authority that out of the advance amount of Rs. 67,73,900/- a sum of Rs. 38,85,840/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification No. 5/04-ST. dated 9-7-2004. Ld. SDR reiterated the reasoning contained in the impugned order. He invited my attention to the finding of the lower authorities that GBE had charged service tax at the rate of 8% in the invoices raised for the service portion. He also submitted that the appellants suppressed the fact of rendering service, collecting service charges and tax fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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