2017 (7) TMI 168

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....of 2010 dated 31/03/2010 passed by Commissioner of Central Excise & Service Tax, Allahabad. 2. The brief facts of the case are that M/s Sharma Fabricators & Erectors Pvt. Ltd. (hereinafter referred to as M/s Sharma ) were registered with the Department for payment of Service Tax under Registration No. AADCS2882AST001 and were engaged in the service category of Erection, Commissioning & Installation Services. M/s Sharma used to undertake dismantling of paper plant in foreign country and Erection, Commissioning & Installation of the same in the taxable territory on India. They used to file their Service Tax Returns as provided by law. During the course of audit of the records conducted from 02.02.2009 to 04.02.2009, the audit team noticed ....

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....6,459 8,10,866 16,217--- 2005-06 10,05,45,110 1,93,53,397 (+) 3,93,28,089 (5,86,81,486) (-) 4,18,63,624 41,86,362 83,727 --- 2006-07 13,35,38,417 2,01,15,033 (+) 3,60,79,515 (5,61,94,548) (-) 7,73,43,869 92,81,264 1,85,625 --- 2007-08 17,92,55,797 5,70,30,582 (+) 4,74,94,792 (10,45,25,374) (-) 7,47,30,423 89,67,651 1,79,353 89,677 Total 45,94,48,238 22,01,75,258 23,92,72,980 2,62,24,255 4,64,922 89,677 M/s Sharma were issued with another Show Cause Notice dated 13.10.2009 wherein it was mentioned that on examination of records during the course of audit of the unit conducted by the Officers of Central Excise Commissionerate, Allahabad it was noticed....

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....& details dated 21/22.09.2009 submitted by M/s Sharma & (3) Sample copy of the invoice issued by M/s Sharma & the corresponding TDS Certificate issued by clients of M/s Sharma. Both the said Show Cause Notices were contested by M/s Sharma. M/s Sharma elaborately explained the reasons for difference in the taxable value arrived at on the basis of TDS Certificate issued by the third party and actual consideration received by them. They further contested that the first Show Cause Notice dated 20.04.2009 was hit by limitation. The Original Authority decided the said two Show Cause Notices together through Order-in-Original No. (S. Tax-36 & 57/09)17 & 18 of 2010 dated 31/03/2010. The Original Authority confirmed the demand of Service Tax of Rs. ....

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....g the relevant period which should be the basis for arriving at the assessable value. He has stated that they had elaborated before the Original Authority various reason for discrepancies in the figures arrived at presuming the considerations received by M/s Sharma on the basis of such TDS Certificates and the figures in the returns. He has further relied upon this Tribunal s Final Order in the case of Alpa Management Consultants P. Ltd. Versus Commissioner of Service Tax, Bangalore reported at 2007 (6) S.T.R. 181 (Tri. Bangalore). He submitted that this Tribunal in the said case has held that demands, solely based on the Income Tax returns for liability of Service Tax under Finance Act, 1994 is not sustainable. In respect of appeal filed b....