2018 (5) TMI 1218

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....ical) Shri S.S. Gupta (CA) for Appellant Shri Mohd Altaf (Asstt. Commr.) AR for Respondent Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Original No. 49/Commr./CX/2014-15 dated 30 March, 2015 passed by the Commissioner of Central Excise and Service Tax, Lucknow. 2. The brief facts of the case are that the appellant were providing Life Insurance Service. The defin....

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....m 01.04.2008 to 30.04.2011. The show cause notice was issued to the appellant being show cause notice dated 23.10.2013 wherein the appellant were called upon to the show cause notice as to why an amount of Rs. 13,16,84,712/- should not be recovered under Sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004. Further, there were proposals about interest and penalty. The said show cause notice was adj....

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....ided under Sub Section (1) of Section 67 of Finance Act where service tax is chargeable on any taxable service with reference to its value then such value shall in a case where the provision of service is for consideration in money be the gross amount charged by the service provider for such service provided. He has further submitted that under Clause (zx) of Section 65(105) ibid taxable service i....

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....ice has not been spelt out in the show cause notice and, therefore, the question of remaining amount to be treated as exempted service does not arise. 4. Heard the learned AR who has supported the impugned Order-in-Original. 5. Having considered the rival contentions and on perusal of record and on going through the definitions and provisions of law as pointed out by the learned counsel for ....