2015 (11) TMI 1487

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....P.M. Saleem, Hon'ble Member (Technical),JJ. For the Petitioner : Shri Willingdon Christian, Learned Advocate For the Respondent : Shri J Nagori, Authorised Representative ORDER Per : Mr. P. K. Das The appellants were engaged in the business of commercial and industrial construction. A Show Cause Notice dtd 20.4.2010 was issued proposing demand of Service Tax alongwith interest and t....

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....second issue is wrong availment of the benefit under the Notification No 12/2003-ST dated 20.6.2003. The third issue is non-payment of Service Tax on the amount received from the customers, but not shown in the ST3 returns. In both the issues, the appellant took a stand in reply to the Show Cause Notice that they are eligible of the benefit under Notifications No 15/2004-ST dtd 10.9.2004 and No 1/....

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.... each party and the amount realised towards value of service and Service Tax from the party. The Learned Authorised Representative for Revenue drew the attention of the Bench the relevant portion of the Adjudication Order and submits that the appellant realised the tax on the gross value as revealed from the RA bills. 5. The fourth issue is that Service Tax collected in excess, but not deposite....

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....e to substantiate their contention. It is noted that the Adjudicating Authority had not given any findings on these issues. In our considered view, the Adjudicating Authority should have examined the Annexures and the submissions in reply to the show Cause Notice in detail before passing the Adjudication Order. He is also required to examine the claim of abatement of the appellant. 7. In view o....