2014 (7) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Teli, DC(AR) PER : B S V Murthy A total amount of service tax of Rs. 2,95,390/- has been demanded on the ground that the appellants have provided manpower supply services, outdoor catering and cleaning services.The demand has arisen on the ground that the appellant has rented out machineries for providing services and consumables and those costs have not been included for the purpose of serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e records, statements and ledger extract and sales receipt extract to find out how exactly the demand has been made out.We were not able to find this out.The original authority as well as the Commissioner(Appeals) have stated that the appellants have produced ledger extract, sales register but these did not reflect the expenses of consumables and materials supplied. However, both the authorities a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a mention of audit in the records but we find that from the audit notes submitted along with documents by the appellant, there is no mention of escapement of revenue on these grounds in the audit note also. 4. The observation would show that we are not able to find out on what basis the demand has been worked out and in our opinion, it is necessary to provide these details and it is also necess....