2018 (4) TMI 1334

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....ir The Appellant are registered under service tax under the category of "Management, Maintenance and Repair Service". They were served show cause notice based upon the comparison of balance sheet and bank statements alleging that they have not paid service tax of Rs. 42,2 8,754/-for the period 2007-08 to 2011-12 on services rendered by them. The service tax demand was therefore proposed to be re....

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.... exemption in four years i.e 2007-08 to 2011-12. That in the year 2011-12 part value was taken from bills and part value from bank statements which is erroneous. Thus the demand is without any base. That the Appellate Authority did not consider those facts and confirmed the demand. He submits that the Appellate authority has rejected their contention holding that 'there is variation in the taxable....

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....t they had already deposited the substantial amount but no option of 25% of penalty was given to them either in the show cause notice or impugned order. 3. Shri V.R. Reddy, ld. AC (AR) appearing for the revenue supports the impugned order. He submits that the Appellant did not give any justification as to why there is variation in the data taken from the bank statement and bill raised by them. Th....