9911796707
TMI Blog2019 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of revenue, I note that investigation was initiated against the appellant by revenue and statement of Shri Ajay Sengar, Proprietor of the appellant was recorded on 03.01.2017 and on the basis of said statement and figures reflected in Form 26AS and balance sheet total turnover of the appellant was treated as consideration for providing Erection, Commissioning and Installation Service and demand of Service Tax of around Rs. 18 lakhs was raised through show cause notice dated 16.01.2017 for the period from April, 2011 to March, 2015. The appellant contested the show cause notice. However Original Adjudicating Authority confirmed the demand of service tax of Rs. 17,69,319/- and ordered to pay interest and imposed penalties. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 26.09.2016, Ajay Sengar (PAN ATCPS904OB) S/o Sh. Nar Narayan Singh, Aged 44 YeaS R/o Flat No. 701, NT-3, Eldeco, Sector-93, Noida, Sole Proprietor of M/s Swift Engineers, A Block, Plot No. 122, Sector-83, Noida Phase-Ii 201304, appeared and tendered his statement on 03/01/2017, which was recorded under Section 14 of the Central Excise Act, 1944 as made applicable in the Service Tax matters under Section 83 of the Finance Act, 1994, wherein he inter-alia submitted that (RUD-14): i. M/s Swift Engineers is engaged in manufacturing of engineering goods. The customers/clients give purchase orders with drawings to develop and manufacture engineering goods. However, in few cases different parties (customers/clients) provide material upon wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Technomac Company Limited, Vill. Jagatpur, Misserwala, Distt. Sirmour-(H.P) - 173021 was executed at the site upon expansion of the factory, wherein we undertook fabrication. Erection and commissioning of the factory line consisting of different sheds. We did not purchase any structural steel/girders (Raw materials) for execution of said contact; hence we have not charged any amount under this head. We have billed and charged only for the consumables, weighted cost of tools and tackles and job-work/processing/fabrication/labor charges and profit from them. iv. Further, in case of work undertaken by us for M/s Indian Technomac Company Limited, Vill. Jagatpur, Misserewala, Distt. Sirmour-(H.P)-173021 was executed at the site upon exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod under reference nor explain the difference in the Balance Sheet and FORM 26AS and also no explanation was given during recording of the statement on 03.01.2017. Since the party failed to explain or provide any corroborative evidences for the difference in the figures as reflected in "Balance Sheet" and "FORM 26AS" for the years 2011-12 to 2014-15, therefore the due Service Tax has been calculated on the basis of the "Balance Sheet" of the party as provided by the Income Tax authorities, which shows higher value, than the figures being reflected in the FORM 26AS. Further, the party did not produce any documents/ records/ Job-work register/ Job work challans issued by the principal manufacturer, for the work undertaken claiming to be jo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
