2015 (11) TMI 561

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....er : Mr. A.K. Batra, CA, Mr. Varun Gaba, Advocate For the Respondent : Mr. Amresh Jain, DR ORDER Per Mr. R.K. Singh : The Stay Application along with appeal is filed against Order-in-Original dated 27.05.2013 in terms of which service tax demand of Rs. 50,31,853/- for the period 01.04.2010 to 31.03.2011 was confirmed along with interest and penalties under Management, Maintenance or Re....

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....t leviable. (iv) For the best judgement, 25% increase over the preceding year was adopted while in reality the value of the service rendered was less than the value of service rendered previous year. (v) The service was classifiable under Commerce or Industrial Construction Service (CICS) although it was for buildings not used for commerce or industry. (vi) It is entitled to the benefit of Notific....

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....d documents either. Consequently, the Commissioner resorted to the best judgement assessment. We, however, notice that the Commissioner has not given any basis for arriving at 25% mark up for the purpose of best judgement. On the other hand, the appellant has contended that the actual figures during the period 2010-11 relating to rendition of service were lower than in the preceding financial year....