TaxTMI 
TaxTMI 
TaxTMI 
2015 (3) TMI 666
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....well as commissioning, installation, management, maintenance and repair and testing of telecommunication network. They have service tax registration for consulting engineer's service; erection & installation services; management, maintenance or repair service, technical testing and analysis service, commercial & industrial construction service; and business auxiliary service. Besides this, they are also registered for Goods Transport Agency Service as service recipient for payment of service tax on the GTA service received by them. The period of dispute in this case is from October, 2002 to march, 2007. In course of scrutiny of their records including balance sheet by the jurisdictional central excise officers, it was found that during ....
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....a) confirmed the service tax demand of Rs. 3,18,73,116/- in respect of taxable service received from the holding company, during the period of dispute along with interest thereon under Section 11 and appropriated an amount of Rs. 6,95,545/- which was found to have been paid by the appellant company against this demand; (b)confirmed service tax demand of Rs. 87,20,909/- along with interest thereon under Section 75 in respect of taxable service received from other foreign companies and appropriated an amount of Rs. 86,77,582/- which was found to have been paid by the appellant; and (c) imposed penalty of Rs. 4,05,94,025/- on the appellant company under Section 78 of the Finance Act, 1994. The demand for the remaining amount of service tax....
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....g the period prior to 18.04.2006, no service tax can be lev.ed on the service received prior to 18.04.200,6 even if the payment had been made after 18.04.2006, that the commissioner has confirmed service tax on the services received from the holding company during the period, prior to 18.04.2006 by invoking the Explanation- ( C ) to Section 67 of the Finance Act, 1994, which was introduced w.e.f. 10.05.2008 and which provides that the gross amount charged shall include "book adjustment" and any amount credited or debited, as the case may be, to any account, whether called Suspense Account or by any other name, in the books of accounts of a person liable to pay the service tax where the transaction of taxable service is with any Associated E....
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....ion of imposition of penalty. 5. Shri Amresh Jain, Departmental Representative defended the impugned order by reiterating the findings of the Commissioner. 6. We have considered the submissions from both the sides and perused the records. 7. There are two parts of the service tax demand. The service tax demand of Rs. 3,18,73,116/- is in respect of the services received from the appellant's Holding Company (Associate Company) and the fact that this demand is in respect of the services received for the period prior to 18.04.2006 is not disputed. In respect of this demand, the appellant had paid only a part of the amount to the service tax provider on which the service tax is leviable i.e. Rs. 6,95,545/-, which has already been paid by ....