2017 (12) TMI 334

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.... ORDER Per: Raju This appeal has been filed by M/s. Unity Security Force against confirmation of demand of service tax and imposition of penalties under Section 75, 76, 77 & 78 of the Finance Act, 1994. 2. No one appeared for the appellant and there was no adjournment request either. Earlier also no one appeared for the appellant except once when adjournment was sought by the appellant.....

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....ommissioner has wrongly reached the conclusion that the cum tax benefit cannot be extended. It has been argued that Commissioner has not considered that the appellant were crediting the entire amount received including service tax to their Profit and Loss Account. It has been argued that the appellants have deposited service tax amount of Rs. 4,59,665/- demanded show cause notice. The said service....

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....balance sheet figures of the notices when compared with ST-3 return filed by them showed certain differences. A demand of service tax on these differences was raised. It is seen that the impugned order dismissed the appellants claim that the amount received was inclusive of Service Tax relying on Claus 10 of agreement with Nagpur Municipal Corporation. The impugned order holds that the invoices do....

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....on the total taxable value declared by them in their ST-3 return and consequently a demand of Rs. 4,59,665/- has been confirmed. The appellant in their appeal memorandum have contended that they have already paid this amount vide TR 6 challan which they claimed to have attached to their ST 3 return. The appellant had claimed that they will produced the said evidence during the hearing before Tribu....