2017 (1) TMI 876

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....r (AR), for Appellant None, for Respondent Per: Dr. Satish Chandra The present appeal is filed by Revenue against the impugned Order-in-Appeal No.154/ST/ALLD/2013 dated 13.12.2013 passed by the Commissioner (Appeals) Allahabad. 2. Heard Shri T.K. Sikdar learned A.R. for the Department. None appeared on behalf of the assessee, no adjournment application on record. 3. The brief facts of the cas....

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....ts allegedly have made short payment of Service Tax by Rs. 10,44,002/- during the relevant period, to the credit of Central Government, thereby contravening the provisions of Section 68 of the Act read with Rule 6 of the Rules. Thus respondents appeared to have suppressed the material facts from the department by way of not showing the correct amount of gross value received in lieu of providing ta....

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....issioner, Central Excise & Service Tax, Commissionerate, Allahabad, requiring the respondents to show cause as to why:- (i) Service tax amounting to Ra.10,44,0027/- should not be demanded and recovered from them alongwith appropriate interest under the proviso to Section 73 (1) of the Act r/w Section 75 of the Act. (ii) Penalty should not be imposed upon them under section 76 of the Act for viol....

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....tly to the Government Account on TR-6 and GR-7 challans. The respondent had also submitted the copies work order allotted to them." 4. From the above, it appears that the Commissioner (Appeals) has examined the issue in detail along with the evidence and the same appears reasonable in the peculiar facts and circumstances of the case specially when either in SCN or in OIO, the adjudicating authori....