2016 (5) TMI 136

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....by the appellant. 2. The fact of the case is that the appellant is a service tax assessee and is paying service tax under various categories of taxable services such as Management Consultant Service, Consulting Engineer Service, Maintenance & Repair Service, Business Auxiliary Service, Business Support Service etc. They had filed a refund claim on 7.6.2011 for Rs. 4,31,148/- an amount they contend to have paid in excess on 15.6.2010, than the amount actually payable by them, under Management & Repair Services. By the Order-in-Original the sanctioning authority rejected the claim. Aggrieved by the adjudication order, appellant filed an appeal before Commissioner (Appeals) which has been rejected, therefore the appellant is before me. 3....

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....ch is attached in Annexure-9. The details of revenue and other incomes are: Sales and Service Revenue:   1. Bhillai Sale of CI scraps  Rs.350,730,000 2. Nagpur Operation and Maintenance Contract Rs. 47,821,000 3. Durgapur Contract Services Rs. 47,145,000 Gross Revenue  Rs.445,696,000 Less Service Tax recovered  Rs. -8,868,000 Net Revenue excluding taxes  Rs.436,828,000 Other Income   1. Income from Commodity Trading Rs. 47,042,000 2. Interest and other misc Income Rs. 15,642,000 3. Commission Income Rs. 34,732,000 4. Consultancy Income Rs. 11,824,000 Gross Other Income Rs. 109,240,000 Less Service Tax recovered Rs. -4,347,000 ....