2016 (5) TMI 88

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....CHNICAL) For the Petitioner : Shri Manish Gaur, Advocate For the Respondent : Shri Sanjay Jain ORDER PER SHRI B. RAVICHANDRAN: The application for waiver of pre deposit is filed by the applicant with respect to confirmed service tax amount of Rs. 6,00,44,670/- along with equal amount of penalty and additional penalty of Rs. 10,000/-. 2. The brief facts of the case are that the ap....

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....rvice tax on account of difference between charged / billed amount and received amount. We have examined the show cause notice and the impugned order. The show cause notice is rather cryptic and simply states that from the month wise details provided by the appellant for the period October 2003 to March 2009 there is a difference between billed amount and realized / collected amount. As such the d....

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.... each and every of their documents relating to the queries raised by the department, but it had not been done. The original authority proceeded to conclude that such an act on part of the appellant makes it clear that all the consideration declared and shown as billed in their ST3 returns are to be subjected to service tax. Accordingly, he confirmed the demand on such differential amount between b....

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....the return. No evidence was brought forward by the lower authority to substantiate that the appellant have realized consideration towards value of taxable services over and above what is declared by them in the statutory returns. In the absence of any such allegation or supporting evidence we find the confirmation of demand for service tax by the impugned order is legally not sustainable. 6. We....