2013 (8) TMI 568

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....he case was adjourned to 15.07.2013 i.e. today. Today also the applicant had sought an adjournment on the ground that their proprietor is suffering from Influenza, but without any supporting documents. Since the matter is of 2011, we proceed with the application, instead of adjourning. 2. Heard the Ld. A.R. for the Revenue. 3. The Ld. A.R. for the Revenue has submitted that the applicant has sought waiver of pre-deposit of Service Tax of Rs.1.36 Crores and equivalent amount of penalty imposed under Section 78 of the Finance Act, 1994 and penalty under other provisions thereof. The Ld. A.R. for the Revenue has submitted that the applicant has rendered services under the category of erection, commissioning, installation and maintenance of r....

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.... returns filed from time to time and the Receipts shown in the respective and on other evidences returns. We find that the Ld. Adjudicating Authority after considering the detailed submission has recorded a categorical finding in his order which reads as follows:- I have also critically examined the submissions made by the Noticee under Ref. No.EEE/ST/SCN/10-11/670 dated 27.08.2010 vis-a-vis the taxable value shown by the Noticee in their ST-3 returns and my study reveals as follows:- (The table at page No.10 of the order-in-original) Thus, from the above table the it is clear to me that the data submitted in their of ST-3 returns, the data provided by the Noticee in their own submission under Ref. No. EEE/ST/SCN/10-11/670 dated 27.08.10....