TMI Blog2017 (9) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of Immovable Property Services and Restaurant Services. The adjudicating authority in paragraph No. 20 and paragraph No. 23 has categorically recorded, how there is suppression value of the services rendered by the appellant had taken place, which is accepted as appellant has filed VCES declaration, though rejected by authority - it is noticed from the grounds of appeal appellant is not conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Departmental Representative reiterates the findings of lower authorities. 4. On perusal of records (very few records filed) indicates that the show cause notice was issued to appellant for demand of service tax liability under the category of Renting of Immovable Property Services, Restaurant Services. Appellant filed reply to show cause notice stating that they had already discharged the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the grounds of appeal that they have paid the total amount of service tax of ₹ 3,71,632/- after obtaining service tax registration certificate. 6. I find that the appeal against the impugned order devoid on merits for more than one reason. Firstly, I find that the show cause notice alleges (as reproduced in the Order-in-Original copy is not attached) that appellant had suppressed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings by stating that they had filed VCES declaration. In my view, if VCES declaration as filed by them was found incorrect and rejected by the adjudicating authority, the confirmation of the demands by the adjudicating authority with consequent interest and penalties seems to be correct and legal. 7. In view of the foregoing, the impugned order is upheld and the appeal is rejected. (Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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