2014 (4) TMI 487

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....d counsel also to explain as to why their activities come under the category of 'Site Formation' at all. After considering the submissions and going through the records and the impugned orders, we find that the matter is required to be remanded to the original adjudicating authority for fresh consideration. Therefore, we waive the requirement of pre-deposit and take up the appeals for final decision. At this stage, it was made clear that the amount already deposited by the appellants shall remain with the department and the appellants not to claim refund because the impugned orders are being set aside and the matter is remanded to the original adjudicating authority. 3.  The appellants undertake all the work involved in converting a....

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....hould have been considered in detail by the Commissioner based on the submissions made by the appellants. We felt that the observations in paragraphs 24 & 25 are totally irrelevant and not based on facts and did not interpret the Chartered Accountant's certificate produced by the appellants correctly at all. We reproduce the certificate issued by Chartered Accountant herein below : S V SURANA & CO., CHARTERED ACCOUNTANTS CERTIFICATE Certified that the total receipts of SLN Enterprises of which Sri Pradeep Krishnappa is the proprietor, for the years 2006-07 to 2009-10 and their break-up towards value of land on which stamp duty paid/payable under the Karnataka Stamp Act and developmental charges declared for Value Added tax Purpose in ....

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....spite of the opportunities provided through the period provided for reply to the notice as well as the multiple personal hearing provided. This either reflects that the assessee has misled the department or does not consider it his obligation to provide the details. Therefore, I am left with no choice but to confirm the entire service tax of Rs. 22,05,10,355/- demanded in the aforementioned show cause notice. The certificate certified total value of land on which duty was paid. Column No. 2 of the Table in the certificate shows total receipts on which stamp duty was paid. In our opinion, it should be the land value since stamp duty was paid on the value. Therefore, the Commissioners observation that the assessee did not furnish the land....