2018 (5) TMI 986

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....al) And Hon'ble Shri Madhu Mohan Damodhar, Member (Technical) Shri G.Natarajan, Advocate For the Appellant Shri K.P.Muralidharan, AC (AR) For the Respondent ORDER Per Bench The issue involved in all these appeals being the same, they were heard together and are disposed by this common order. 1. Brief facts are that appellants undertook various construction works mainly for custom....

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....;   CICS (Upto 31.05.07) WCS (From 01.06.07) Cleaning Service 1 ST/120/2012 - V.Chinnasamy (Oct 04 to Mar 09) 1,51,953/- 4,35,869/-   2 ST/121/2012 - VeeVee Constructions (Oct 04 to Mar 09) 8,04,746/- 1,03,956/- NIL 3 ST/126/2012 - A.Elango (Oct 04 to Mar 09) 1,38,356/- 6,66,002/- 44,094/-   Aggrieved, the appellants are....

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....contracts to the appellants were also of the same view and refused to bear the burden of service tax. Since the services were provided to Public Sector Units, the allegation that appellants suppressed facts is without basis. 3. On behalf of department, the Ld.AR, Sh.K.P.Muralidharan, supported the findings in the impugned order. The demand has been confirmed after granting abatement of 67% as p....

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.... orders / contracts, payments are made by cheques and Bank transactions. It is argued that BSNL and others informed the appellants that no service tax is applicable to them being governmental agencies. Department has not adduced any evidence to establish that appellants had wilfully suppressed facts with intent to evade payment of tax. They had cooperated with department and furnished all details ....