2014 (6) TMI 764

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....r recovery of service tax, interest and penalty, were initiated against the appellant, M/s Indian Oil Corporation Ltd. (Refinery Division), Haldia, having provided the taxable Business Auxiliary Service (BAS) defined in Section 65 (19) of the Finance Act, 1994 (the Act). Five show-cause notices dated 01.11.2004, 14.10.2005, 18.05.2006, 09.05.2007 & 05.10.2007, were issued covering the period January, 2004 to February, 2007 proposing levy of service tax Rs.4,98,55,370/- besides interest and penalties including penalty under Section 78 of the Act. 3. The show-cause notices alleged inter-alia, that the appellant had provided several services not only to M/s IOCL, Marketing Division, but to other corporate entities as well. In this connec....

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....o litigants rather than, that response of an assessee to an adjudicating authority. We deprecate such irresponsible conduct by a Public Sector Undertaking. 4. Eventually, the impugned adjudicating authority was passed dealing with all five show-cause notices. In the statement of the brief facts in the order, it is merely stated that the appellant is a manufacturer and producer of different petroleum products ; dealing with its own marketing division and with other corporate entities, like, BPCL and had provided services to such other entities as well ; that the appellant's Marketing division, Haldia, had marketed their own product and availed different facilities and services from the Refinery Division of the appellant by way of 'Termina....

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....in the appeal. There is an allegation in the show-cause notice that the appellant was providing services to BPCL, Haldia, another Company ; that allegation was not responded to by the appellant. 7. The appellant is seen to have been wholly uncooperative and has exhibited a negative attitude in responding to the exercise of lawful authority, in the matter of assessment. It is axiomatic that the appellant being a Public Sector Undertaking, ought to exhibit a sense of responsibility in responding to notices or summons issued by the Assessing Authority ; by furnishing all the relevant information necessary to enable a just and fair assessment of the appellants liability, if any. As a Public Sector Undertaking, the assessee ought to have bee....