2013 (12) TMI 326

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....e Applicant had rendered services under categories of site formation, GTA Service and Cargo Handling Service but failed to discharge Service Tax on the Gross Taxable Value received against these services. The demand was confirmed by the Ld. Commissioner on the ground that the Applicant could not able to produce documents in support their claim that the Service Tax demands comprised of non-taxable services. 2. Shri J.P. Khaitan, Ld. Advocate for the Applicant had submitted that the major portion of the demand relates to service under the category of site formation service. He has submitted that in the impugned show cause notice no break up of the demand against each of the service had been shown; only a consolidated amount of tax had been....

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.... find that the issue in the present case relates to short payment of Service Tax on various taxable services alleged and confirmed to have been rendered by the Appellant for the period from 2005-06 to 2008-09, under the categories, namely, Site Formation Service, GTA Service, and Cargo Handling Service. The major portion of the demand pertains to site formation service. On a prima facie look at the show cause notice, we find that demand against each of these heads of services had not been specifically shown. We find that the demand has been raised on the basis of figures shown in the respective balance sheets and that were shown in the Return even though it has been mentioned that on scrutiny of the records it revealed that the Appellant ha....