2017 (9) TMI 455

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....appropriation of Rs. 37,94,850/- already deposited along with interest and further penalty have been imposed under Sections 76, 77 and 78 of the Finance Act. 2. The brief facts of the case as per the show cause notice are that the appellant is engaged in services namely  Site Formation and Clearance, excavation and earthmoving and demolition  and  Supply of Goods  (SOTG) under Section 65 (105) (zzza) and 65 (105) (zzzzj) respectively. It appeared to revenue that the appellant is engaged in providing taxable services since the year 2004, without getting themselves registered and thus evading the service tax. Therefore, a search was conducted by the Anti-Evasion branch in the premises of the appellant on 04/01/2012 and th....

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....as been given in the SCN (Table form) in para-5. It appears, although the revenue have studied each and every work order of the contract as is evident from para-5 of the SCN, but the demand have been raised on the amount of gross receipts for each Financial Year, as per the profit and loss account/balance sheet alleging that since all the bills for the disputed period could not be provided by the appellant, the value of services provided by them has been taken from profit and loss account and balance sheet, where it is shown as "by civil contract and truck receipt" or "sale by civil contract and JCB receipt". Accordingly, for the period 2007 08 to 2011 12 on the gross turnover of Rs. 33,79,43,797/-, in aggregate, service tax was demanded Rs....

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....ed any information asked for or not attended the office of the Department, in response to any summons, etc. The learned counsel also demonstrated that in the reply to the show cause notice, they had given the breakup of the turnover, year wise, as is evident from the Annexure-II to the reply to SCN which is part of the appeal paper book. The appellant have given the receipts under various heads like services provided to units in SEZ, Hire Charges for machinery/JCB, soil supply or sale. We find from the impugned order that the learned Commissioner failed to discuss the breakup, given by the appellant and have rejected the same on flimsy ground. 5. The learned A.R. for revenue have relied on the impugned Order-in-Original. 6. Having conside....