2015 (11) TMI 1181

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....as issued with the demand notice alleging non-payment/short payment of Service Tax during the period 2006-07, 2007-08 and 2008-09. It has been alleged that the applicant has not paid Service Tax of Rs. 1,18,32,451/- for the period 2006-07 and 2007-08 in relation to the services rendered through their sub-contractors under the category of erection, commissioning or installation service to M/s. Assam Electricity Board. Also, it was alleged that during the period 2008-09, they have short paid Service Tax of Rs. 73,99,165/- on the value shown in their Balance Sheet in comparison to the value declared in the ST-3 Returns. On adjudication, the Ld. Commissioner dropped the proceedings initiated against the respondent-assesse. 3. Aggrieved by ....

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....n that there is no necessity of service tax again to be paid on the amount paid to the Sardars for carrying out the services of erectioning, commissioning or installation service during the relevant period. Regarding the short payment of service tax, the Ld. Advocate categorically submitted that since in the year 2008-09, they have not received the amount mentioned in the Show Cause Notice, accordingly, no Service Tax was paid. 6. In his rejoinder, the Ld. A.R. for the Revenue submits that no evidences have been placed by the Ld. Commissioner (Appeals) nor discussed in the impugned order indicating that the amount paid to the contractors have been included in the gross taxable value shown in their ST-3 Returns. He submits that the matter....