2014 (9) TMI 250

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....they are holding Service Tax registration. It was observed by the officers of Revenue that appellant has not filed ST-3 returns for the period April 2007 to March 2011. When asked by the Revenue appellant filed ST-3 returns for the period April 2007 to March 2011 on 27.07.2011, along with Profit & Loss Account of the appellant for the F.Y. 2007-08 to 2009-10. On scrutiny of the documents produced by the appellant, Revenue observed that during F.Y. 2008-09 and 2009-10 appellant had shown Rs. 63,75,597/- and Rs. 47,78,797/- respectively, as amounts received towards providing of exempted services under the category of Erection, commissioning & installation services. Appellant vide letter dt.24.08.2011, inter alia, informed the Department that ....

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.... appellant on all the issues in the adjudication order and also held that benefit of Notification No.1/2006-ST, dt.1.3.2006, where claimed, is not admissible as the services provided by the appellant are in the nature of 'Management, maintenance & repair services' and not 'Erection, commissioning & installation services. On appeal before first appellate authority, the issue with respect to services to Railway work Electrification under Railway Ministry' was remanded back to adjudicating authority but he confirmed Service Tax on the remaining two activities under OIA dt.25.2.2014 which is the subject matter of the present appeals. 5. Shri Vipul Khandhar (CA) appearing on behalf of the appellant argued that appellant has correctly paid Servi....