2014 (7) TMI 408

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent : Mr N Jagadish, Superintendent (AR) PER : B S V Murthy The brief facts of the case are that the appellants are registered under service tax provisions under the category of Commercial Training or Coaching Services and Manpower Recruitment or Supply Agency Services. They were proceeded against by the department alleging short payment of service tax amounting to Rs. 51,97,290/- d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... we found that the whole project talks of providing manpower and nowhere there is any description of other aspects of work to be undertaken by the appellant. The verification of the sample contract and the heading under which the income has been classified by the appellant themselves in respect of this service would show that appellant do not have a prima facie case in this regard. There is also a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitted that the case was not at all defended at the original adjudication level and the appellants themselves represented their case. They did not reply to the show-cause notice at all and finally the Managing Director had appeared before the Commissioner and he could not give sufficient details to support the case that there were several aspects of the matter where service tax was not leviable an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fact that appellants have already deposited an amount of Rs. 15/- lakhs and according to the calculation of the learned counsel, the appellant may be liable to pay some more amount which according to the learned counsel may come to less than Rs. 25/- lakhs. Having regard to all the circumstances, since we have already decided that appellants are required to deposit Rs. 10 lakhs to hear the appeal....