2014 (8) TMI 825

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....l, appearing for the Applicant, has submitted that the Applicant, during the relevant period, has rendered repair and maintenance services, which are taxable under the relevant provision of Finance Act, 1994. Further, he submits that the present demand is for the period April, 2005 to September, 2010 and it is approximately for a period five and half years. He submits that the excess amount of tax confirmed for more than five years, would be Rs. 22.00 lakhs (approx.). Further, he submits that the computation of demand is incorrect, inasmuch as the Applicant had already discharged the major portion of demand from their Jamshedpur Unit. Initially, the ld.C.A. has argued that the demand has been confirmed only on the basis of balance sheet fig....

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....evenue, has brought to our notice the observation of the ld.Commissioner at Para 9 of his Order, wherein, the ld.Commissioner has categorically observed that the Range Superintendent has specifically requested the Applicant through its letter dated 03.11.2010, 11.11.2010 and 24.11.2010 for furnishing relevant contracts, work orders, P & L Accounts for the period from 2005-06 to 2009-10 and payment particulars of service tax, if any, paid by them for services rendered at Jamshedpur Unit. The ld. A.R. submits that the demand has been computed on the basis of documents submitted by the Applicant. Subsequently, on the basis of documents available the ld. Commissioner, while confirming the demand at Para 12.4, 12.5 & 12.6, has categorically obse....