TaxTMI 
TaxTMI 
2014 (5) TMI 181
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....ax Appellate Tribunal (in short "Tribunal"). The Tribunal by the impugned order directed the appellant to pre-deposit an amount of Rs. 1 Crore out of total demand of Service Tax of Rs. 6.35 Crores and equivalent penalty of Rs. 6.35 Crores aggregating to Rs. 12.70 Crores for the purpose of entertaining appellant's appeal on merits. 2. The appellant provides taxable service of erection, commissioning and installation of power stations to various Electricity Boards. The appellant is registered with Service Tax Department and was paying Service Tax in respect of the services rendered by them to its customers in respect of services rendered in execution of the supply erection and commissioning of power station. The contract entered into ....
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....r purposes of claiming Notification No. 12/2003-S.T., dated 20 June, 2003 was not accepted. This was on the ground that the evidence of supply of goods was not to his satisfaction. Consequently, the demand of Rs. 6.35 Crores was confirmed along with equivalent penalty under Section 78 of the Finance Act, 1994. 5. Being aggrieved, the appellant preferred an appeal before the Tribunal. Along with its appeal, the appellant also filed an application for dispensing with pre-deposit of Service Tax, interest and penalty for hearing the appeal from the order dated 30 March, 2012, on merits. The Tribunal by the impugned order dated 12 September, 2012 held that there was no justification for invoking the extended period of limitation as the r....
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....e running bills submitted to its customers were all produced on sample basis. This was for the reason that contracts were voluminous and it was difficult to produce all the contracts. Moreover, before us, the learned Counsel for the appellant has also produced certificate of Chartered Accountant dated 8 August, 2013, indicating that the Service Tax had been paid on labour charges incurred in various tenders/contracts at the rate of 10.30%. Thus according to the appellant, no further amount is payable and the appeal be entertained on merits by the Tribunal, without insisting on any pre-deposit. 7. As against the above, Mr. Jetly, learned Counsel appearing for the revenue contends that the appellant had not produced any documentary ev....
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....cating the value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied by way of or under invoices. Therefore, evidence was produced before the authority and the sufficiency of it has to be examined. If the appellant is able to show from the documents i.e. contract read with other documents including its R.A. Bills (Running Account Bills) and returns filed with the Sales Tax Authorities, the value of goods sold and supplied to the satisfaction of the authorities, it would be complying with the condition provided in Notification No. 12/2003-S.T., dated 20 June, 2003. We are normally loath to interfere with the discretion exercised by the Tribunal in passing orders, directing pre-....