2013 (4) TMI 525

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....tice G. Raghuram: We have heard Ms. Tuhina, ld. Counsel for the appellant and Sh. M. S. Negi, ld. DR for the respondent. 2. The appeal by the assessee is preferred against the order-in-appeal dated 29.09.2008 confirming the order-in-original dated 23.06.2008 passed by the adjudicating authority the Deputy Commissioner, Division-I, Bhilai whereby the demand of service tax of Rs. 3,51,122/-, e....

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....states the position that on merits of the order of the adjudication,   confirmed by the appellate order, no contest is available, since the appellant has failed to furnish any substantiating material to support its claim that the allegation of under-disclosure of the value was in respect of transactions pertaining to non-taxable services. The single point urged by the ld. Counsel is that....

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....i High Court in K.P. Pouches (P) Ltd. Distinguishing the decision of Delhi High Court by placing reliance on the decision of the Supreme Court in Union of India vs. Dharmendra Textile Processors, the Bombay High Court held that once the conditions enumerated in Section 11AC and failure to remit the amount of duty under the first proviso and the amount of penalty determined under the second proviso....