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TMI Blog2018 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ant: Mr. A.R. Madhav Rao & Mr. Aman Bansal, Advocates Present for the Respondent: Mr. G.R. Singh, DR ORDER PER: RACHNA GUPTA The Appeal in hand is directed against the Order No. 3825 dated 19.06.2015. The said Order has adjudicated the Show Cause Notice No. 1102 dated 21.10.2013, vide which a demand of Rs. 62,76,631/- was proposed against the appellant alleging that he had been rendering se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,14,208/- before December, 2013. However after the issuance of impugned Show Cause Notice, the said VCES was also acknowledged under Rule 107 Sub-rule 7 of the VCES Act. It is alleged that the Adjudicating Authority below has not appreciated the VCES declaration and the acknowledgment thereof. Order is accordingly prayed to be set aside and Appeal is prayed to be allowed. 4. While rebutting thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds in ST/53320/2015 under Rule 23 alongwith Rule 41 of Customs, Excise and Service Tax Tribunal (Procedure Rules), 1982 (Additional Grounds are already incorporated in the Appeal Memorandum) The Order of the Adjudicating Authority below is also perused as quoted below: "I observe that during the investigation as well as proceedings initiated after issue of Show Cause Notice and also with VCES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence the contention of the asessee is not sustainable. In view, of the above, it transpires that the assessee had admitted their service tax liability of Rs. 1,14,208/- only in respect of value of services Rs. 28,85,761/- against the total demand of Rs. 62,76,631/- on the total taxable value of Rs. 5,83,38,539/- by mis-declaring the facts to the Department and without providing any documentar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfining to the documents as mentioned in the application for additional evidence as to whether these documents are sufficient to negate the entire part of demand of the impugned Show Cause Notice or not. 6. Let the Adjudicating Authority below to conclude within a period of three months. As a result of the above discussion, Appeal stands allowed by way of remand. Appellant is directed to coopera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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