2014 (8) TMI 195

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....Raghuram Waiver of pre deposit and stay of all further proceedings pursuant to the appellate order dated 27.9.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh I, is the relief sought in this application. 2. During 2004-05 to 2008-09, the petitioner/assessee and a registrant for providing erection commissioning or installation service (ECIS), a taxable service....

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....tax returns filed in ST-3 returns and tax remittances under TR-6 GAR -7 challans did not disclose rendition of the two taxable services nor the distinct considerations received the rendition on the two services, separately. The petitioner was seen to have remitted service tax on the gross consideration received for both the services after availing cenvat credit on inputs services issued for EICS; ....

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.... the petitioner did not separately disclose rendition of two taxable services; availed the cenvat credit on ECIS, which disentitled availment of abatement benefits; relying on Board Circular NO.80/10/2004-ST, dated 17.9.2004 for the conclusion that the entirety of the services should be considered as ECIS and since the cenvat credit was availed, abatement benefits under Notification No.1/2006-ST, ....

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....tilized for rendition of ECIS and utilized the available credit for remitting the service tax due for the other service namely CICS and after availing abatement of 67% under Notification No.1/2006-ST. The petitioner suppressed the fact of rendition of two taxable services, separately showing the considerations received on each of these services. The petitioner also failed to reveal/justify availme....