2013 (2) TMI 486

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....t paid Service Tax to the extent of Rs.211,19,83,996/- (rupees two hundred eleven crores nineteen lakhs eighty three thousand nine hundred ninety six only) during the period 1.10.2002 to 31.03.2007 under the category of 'Cargo Handling Services' for the period 16.08.2002 to 9.9.2004 and under the category of 'Airport Services' from 10.09.2004 and onwards. The impugned order was passed confirming the demand along with interest thereon and by imposing penalty. 3. Learned CA for the appellant submits that they had submitted a reconciliation statement reconciling the difference in the figures reflected in the Service Tax-3 returns and the figures reflected in the Balance sheet on the basis of which the impugned demand has been made. It is th....

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....at even though these facts were urged before the adjudicating authority, the adjudicating authority has brushed aside the same and has not given any consideration and, therefore, he pleads for remand of the case back to the adjudicating authority for fresh consideration of the matter taking into account all the figures that are available in the records and the reconciliation sheet. 4. Learned Commissioner (A.R) appearing for the Revenue, on the other hand, strongly supports the findings given by the learned adjudicating authority and he prays for putting the appellant to terms. 5. We have heard both sides. We have also perused the impugned order and para 33 and 34 of the said order are reproduced below:-     "33. I f....

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....te Service Tax and their eligibility to remain outside the ambit of Service Tax in respect of certain operations, by furnishing the requisite documents, they have time and again harped on their being the Company fully owned by the Government of India, the Service Tax paid ultimately reaches the Government and therefore it would serve no purpose to evade payment of Service Tax. Even the reconciliation statement submitted by them is not under a proper letter head. Instead it is in the form of computer generated statement on a plain paper with a signature without date, whose name and designation are also not mentioned. Also, even though Shri S.Venkat, Executive Director (Finance) of AIR INDIA, in his statement recorded on 07.04.2008 had undert....