2014 (7) TMI 449

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....ion of the Balance Sheets of the appellant company for the above mentioned period and comparing the gross amount received, as shown by the appellant on the balance sheet of each of the Financial Years during the period of dispute with value of taxable service, as declared in the ST-3 Returns filed during the respective years, it was found that the value of taxable services, as declared in the ST-3 Returns during each financial year was much less than the gross amount received for providing various services, as declared on the balance sheets. It, therefore, appeared that during 2005-2006 to 2008-2009 period, appellant had short paid service tax amounting to Rs. 76,36,660/-. Accordingly a Show Cause Notice dt. 19.10.10 was issued to the appel....

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.... gross amount without any abatement, that during the period with effect from 01.06.07, their service was classifiable as "Works Contract Service" under section 65(105)(zzzza) and in term of Rule 2A of the Service Tax Valuation Rules, in respect of the contracts executed during the period w.e.f. 1/6/07, which were classifiable as "Works Contract Service", the cost of the goods involved in the execution of the Works Contract, on which VAT/Sales Tax had been paid, was to be excluded but the Service Tax for this period also has been charged on the gross amount, that in any case for the period with effect from 01.06.07 when the service provided by them was classifiable as "Works Contract Service", the appellant were eligible for compounded rate ....