2014 (6) TMI 312

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....ent : Mr. A.K. Nigam, A.R. JUDGEMENT Per B.S.V. MURTHY Taking a view that the appellants have rendered 'Management Consultancy Service', 'Maintenance and Repair Service' and 'Renting of Immovable Property Service' during the period April 2005 to September 2009 and the appellants should have paid service tax of Rs. 30,13,799/- and further, the appellants have irregularly availed Cenvat cre....

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....round that the documents were not furnished and the ledger extract is not sufficient. On the issue of Cenvat credit also similar stand has been taken that the appellant has not produced evidence. 3. After considering the records and submissions, we find considerable force in the argument that the documents and evidence put forth by the appellants have not been considered by lower authorities. T....

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..../6/07, amounting to Rs. 12,323,468/-, in computing taxable receipts, by not allowing deduction towards amount received in the nature of reimbursement of expenses, intercompany loans and others from the total amount received and has furnished Lease Agreement dated 5/11/08 entered with M/s Parexel International Synchron Pvt. Ltd., Bangalore, Invoice dated 30/4/07 addressed to M/s Tata Sherwood Resid....

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....penditure category, etc. Each and every submission made by the appellant is required to be dealt with and we find that both the lower authorities failed to do so. Since we find that the appellant's claim that substantial income from 'Renting of Immovable Property' was not leviable to tax and further expenses like electricity charges, water charges, insurance and property tax of the building, etc. ....