2017 (3) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt has not filed ST-3 returns after taking registration and has not paid service tax for the taxable services provided by them. Pursuant to the letter issued by department dated 07.10.2010 the respondent furnished details of the amount received by them for providing taxable services. A show cause notice was issued relying upon these details for an amount of Rs. 19,43,354/- along with interest and also for imposing penalty. After adjudication, the original authority observed that the amount of mobilisation advances where tax twiced by the department while arriving at the demand and therefore after giving this reduction the adjudicating authority confirmed the demand of Rs. 18,96,739/- for the period 2006-07 and 2010-11 along with interest an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e mobilisation advances was taxed twice. The said plea was considered in the Order-in-Original and the demand was reduced to Rs. 18,96,739/-. The Ld. AR submitted that the CUM tax benefit has been extended to the appellant and that the error in calculation is put forward by the appellant for the first time. 6. I have heard the submissions made by both sides. 7. On perusal of para 6 of the show cause notice, there seems to be some force in the submissions made by the Ld. Counsel for appellant. It is seen stated in the show cause notice that the appellant has received an amount of Rs. 1,68,35,716/- during the period 2006-07 to 2010-11. The department has taken this whole amount as taxable value and calculated the service tax demand on t....