2013 (12) TMI 261

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....0/2008 alleging that they have not disclosed the correct taxable value in their ST-3 Returns for the period from April, 2003 to March, 2007 and hence there was short payment of service tax to the extent of Rs.2,12,20,312/- and education cess of Rs. 3,66,979/-. On adjudication, the Commissioner has confirmed the demand and also imposed equivalent amount of penalty under Section 78. Hence, the present appeal. 3. Ld. Sr. Advocate Shri J.P. Khaitan appearing for the appellant has submitted that in the show cause notice while computing the demand, the gross taxable value reflected in annexure 'A' to the Notice does not disclose any basis. It is his submission that the receipts reflected against column (2) and column (3) for the respective years....

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....sion that since the service tax is levied on the gross taxable value received by the assessee, therefore, the burden lies on the assessee to explain that the receipts shown in the financial documents were not towards the taxable services. However, he has also fairly accepted that in the impugned notice, no basis has been disclosed on the receipts shown in annexure 'A' in computing the liability. He has no objection for remanding the case to the adjudicating authority for considering the charts now produced and explanation submitted by the appellant explaining the difference. 5. Heard both sides and perused the records. We find that the limited issue involved in the present case relates to chargeability of service tax on the taxable value a....