2018 (5) TMI 678

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....tice proposing to demand Service Tax of Rs. 5,82,46,674/- have confirmed demand of Rs. 2,00,02,630/- under the category 'works contract' alongwith appropriation of Rs. 1,41,49,548/- which was deposited prior to the issue of SCN and as per the ST-3 returns filed by the appellant-assesse, and further imposed equal amount of penalty under Section 78 alongwith penalty under Section 77(1) and 77(2) of the Finance Act, 1994. 2. The learned counsel for the appellant-assessee points out from the show cause notice that it is admitted fact that the appellant-assessee is engaged in works contract service which includes also some repair and maintenance work particularly of transformers. They are also engaged in a small manner in rent-a-cab service a....

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....0,886,692 - 160,886,692   20,002,631   3. The learned counsel for appellant-assessee further states that the learned Commissioner have erred in not allowing any abatement and demanding the service tax on the gross amount with respect to the work done in the nature of 'works contract' for Purvanchal Nigam Ltd and UP Power Corporation Ltd., and also the work for repair and maintenance of transformers. He further states that according to the appellant-assessee the service tax admitted and payable shall be as follows: - S.  No.  Particulars (2) Gross Amount (3)  Abatement (4) Net Amount Taxable (5) Rate of Tax (6)  Service Tax (7) ....

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....ication No. 11/2010-ST dated 27.05.2010 and the conditions mentioned at 1, 2, 3, 4 & % of Circular No. 123/5/2010 - TRU dated 24 May, 2010, issued under F. No. 332/5/2010 TRU and further the Adjudicating Authority has not mentioned the dropping of amount in the order portion. Accordingly, prays for setting aside the impugned order with respect to work done for Great Power Systems to the extent of dropping of demand of service tax raised in the SCN prior to 01 July, 2012 alongwith penalty. 6. Heard both the parties and perused the records. 7. Having considered the rival contentions we find no merits in the appeal of Revenue as the learned Commissioner have rightly allowed deduction for work relating to laying of underground cables unde....