2014 (4) TMI 491

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....ors, rollers, pavers etc. The demand relates to the period from 16.5.2008 to 31.03.2011 and the show-cause notice was issued initiating proceedings on 21.02.2012. The learned counsel on behalf of the appellant submits that the entire demand is based on the figures in the balance-sheet of the appellant for the years under question. The figures given in balance-sheet under the income part have been straight away taken and considered as the amount received for rendering of supply of tangible goods service and proceedings initiated. To support his submission, he compares the figures in the balance-sheet with the figures in the show-cause notice. He also submits that even though in the balance-sheet it has been clearly stated that amounts have b....

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...., the portion read out by the learned A.R. is reproduced below:              Question No. 4: On perusal of your audited Balance sheet/Profit & Loss A/c for the financial year ending 31.03.2009 it is seen that the direct incomes of the firm is shown as Rs. 5,34,36,935/- and the direct incomes as shown in the provisional Balance Sheet/Profit & Loss a/c of M/s Satish Balannavar & Co. and M/s Ekon Infrastructure, Hubli put together is Rs. 5,92,12,232/- for the financial year ending 31.03.2010 and the direct incomes as shown in the provisional Profit & Loss A/c for the period 04/2010 to 06/2010 is Rs. 95,24,267/-. The Service Tax liability approximately works out to the tune of Rs 1.....

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....ngible goods). However, now I have realized that I have to pay service Tax on the gross amount received by me from the customers irrespective of the fact whether the said payment is towards the supply of tangible goods owned by me or otherwise. On being asked, I would like to state that I am duty bound to pay the Service Tax liability on the gross amount received from my customers, which I shall pay along with interest at the earliest. I am submitting the cheque no. 105799 dated 24.08.2010 of NKGSB Co-op Bank Ltd., Hubli Branch for Rs 4,00,000.00 and cheque no. 105799 of NKGSB Co-op Bank Ltd., Hubli Branch for Rs. 6,00,000.00 towards the partial Service Tax liability for the period from 15.05.2008 to 30.06.2010. After finalizing the total S....

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....tle distinction between the supply of tangible goods and the nature of work undertaken by him and while giving the statement he may not have understood the provisions. Therefore, when reply to the show-cause notice was given, the details were submitted and while submitting the details all the copies of work orders were given and he also submits that even in the balance-sheet though the words 'supply of tangible goods' has been used, in our opinion even if the appellant had given a statement, once a reply to the show-cause notice on the basis of records requested the Commissioner to consider the issue, conclusions emerging from the records should have been made and if there is a contradiction between the records and the statements, that shou....