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TMI Blog2018 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per Bench : The present appeal is filed by the Revenue against the Order-in- Original No.20/Commissioner/ST/Kol./2009-10 dated 09.09.2009. 2. The respondent provided taxable services, namely, (i) erection, commissioning & installation, (ii) consulting engineer and received Goods Transport Agency (GTA) service but disclosed to the department much lower taxable value for computation of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the figures were collected for computing service ax liability of the assessee. Moreover, erection, commissioning and installation service came under service tax net with effect from 01.07.2003 and the assessee was liable to pay service tax on GTA service received by them with effect from 01.01.2005. So, liability of service tax of the assessee on these two services should be computed from 01.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40/- an amount of Rs. 32,92,381/- of service tax including Education cess was confirmed under Section 73(2) of the Act invoking longer period of limitation. Interest on the total liability of Rs. 86,63,475/- for the period from 01.07.2003 to 31.03.2008 was ordered to be paid under Section 75 of the Act. Penalty of Rs. 32,92,381/- was imposed under Section 78 of the Act. No penalty was imposed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax under GTA service. (iii) The Adjudicating Authority did not impose any penalty under Section 76 of the Finance Act, 1994. 4. When the appeal was called for hearing, none appeared on behalf of the respondent and also not appearing on earlier dates of hearing i.e. 12.06.2018 & 12.07.2018. Since the appeal pertains in the year 2009, the same is taken up for disposal on merit. 5. Heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the adjudicating authority to pass a detailed order after taking into account the grounds agitated before this Tribunal. No doubt, the effective hearing will be made available to the respondent before passing the order in the denovo proceedings. The Adjudicating Authority is directed to complete the denovo proceedings within a period of three months from the date of communication of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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