2015 (10) TMI 112

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....ellant "M/s. Ashirwad Sales Corporation" is registered with the Central Excise department and also under Service Tax under the classification 'Erection, Commissioning arid Installation Service', 'Cleaning Service' and 'Management, Maintenance or Repair Service'. The appellant is engaged in providing the service among others, for, Trenching & Laying Underground Telephone Cables to M/s. Bharat Sanchar Nigam Ltd. (BSNL). The Revenue on investigation felt that these services come under the category of "Erection, Commissioning and Installation Service" and accordingly, show cause notice was issued demanding Service Tax of Rs. 6,48,970/- allegedly short-paid. 3. The appellant contested the show cause notice, stating before the adjudicatin....

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.... inclined to condone the delay in filing of this appeal. I also find that in the instant case, the appellant has already paid a sizable amount of Service Tax even though they have disputed the tax liability. I, therefore, take up the appeal itself of a decision on merits without insisting on any further pre-deposit. 6. I have gone through the show cause notice reply to the show cause notice, the Order-in-Original and the grounds of appeal in this case, I find that this case has emerged out of the departmental audit of the records of M/s. BSNL wherein payments made to the appellant were found. I find the appellant to be a proprietary firm of petty contractors. The appellant says that he was under the bona fide belief that no Service ....