TaxTMI 
TaxTMI 
2013 (9) TMI 108
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....plicant are engaged in providing taxable services viz. commercial or industrial construction service and registered with the Department for the said services in August, 2007. He has submitted that the applicant were issued with a SCN demanding duty to the tune of Rs.3,20,56,701/- on the ground that they had rendered services during the period 2004-05 to 2008-09. It is his submission that in para 2.1 of the impugned notice it is specifically mentioned that on scrutiny of relevant documents, it was alleged that the applicant had rendered commercial or industrial construction service to one M/s. Dong Fang Electrical Corpn. as a sub-contractor and also at para 2.4 it is alleged that from the copies of balance sheet for 2004-05, 2005-06, 2006-07....
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....rious categories work rendered by the applicant during the relevant period, the said fact was not brought to the notice of the Department and accordingly the service tax on various services was confirmed. The Ld. Commissioner has reduced the demand after considering the various submissions by the applicant to Rs.2,07,23,594/- 4. Heard both sides and perused the records. We find that a SCN was initially issued to the applicant on 18/09/2009 alleging non-payment of Service Tax on the commercial or industrial construction services rendered by the applicant. Later rebutting the allegation in the said SCN, the applicant has given the list of work orders and a detailed submission against each of the work orders submitting that the proposed deman....
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....ough the Ld. Advocate in the applicant has pleaded financial hardship but no documentary evidence has been placed before us. Keeping in view the judgments of the Hon'ble Apex Court and various High Courts judgments including Shri Chaitanya and in the interest of Revenue, we direct the applicant to deposit 25% of the service tax involving in the present case. On deposit of the said amount, balance amount of dues adjudged would stand waived. 5. We find that the demand notice was issued on the basis of total value for the respective years were shown in the respective balance sheet, bank statements and work orders submitted by the applicant to the Department. On enquiry from Bench as to whether all the work orders were submitted with the Depar....