2017 (3) TMI 1508

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate for the appellant Shri Sanjay Hasija, Supdt, (A.R.) for the Department Per Mr. Anil Choudhary : The appellant Singh Sales and Service is proprietorship concern of late Sanjay Kumar Singh through his legal heir Smt. Sonia Singh. The appeal is preferred against Order-in-Appeal dated 09/11/2011 passed ex-parte, dismissing the appeal. 2. The brief facts are that late Sanjay Kumar Si....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d a gross amount of Rs. 1,35,95,894/- and have deposited the total service tax Rs. 6,02,987/- including education cess and SHES against total service tax due, as per Revenue amounting to Rs. 16,32,410/- including cess as per Annexure-B to the SCN. Accordingly, it appeared that the appellant have not disclosed their proper affairs to the Revenue and have suppressed information and accordingly propo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n given, resulted into wrong demand. But vide ex-parte order dated 9/11/2011 the appeal was rejected confirming the Order-in-Original. 3. Being aggrieved the appellant is before this Tribunal. The learned counsel for the appellant Shri RK Tiwari, Advocate have pointed out from the terms of contract that the appellant was required to separately bill the spare parts supplied and/or used in the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, who finally died on 4/2/2014. 4. The learned AR for Revenue relies on the impugned order. 5. Having considered the rival submissions and evidences on record, we find that the appellant is entitled to deduction of the material component from the gross amount. Before this Tribunal, the appellant have also filed a detailed calculation chart for the disputed period, according to which the ser....