2018 (7) TMI 1006

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....alhotra, Advocate Present for the Respondent: Mr. H.C. Saini, D.R. ORDER PER: RACHNA GUPTA Present appeal arises from the order of Commissioner (Appeals) dated 5^th May, 2014. The relevant facts for adjudication thereof are as follows:- 1.1 The respondent is engaged in providing "Consulting Engineering Service" as defined under Section 65 of Finance Act, 1994 (in short "Act"). On 27....

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.... said order and their appeal was allowed by the order under challenge, confirming the entire levy, accordingly, the present appeal. 2. We have heard Mr. Sudhir Malhotra, ld. Advocate for the appellant and Mr. H.C. Saini, ld. DR for the Revenue. 3. It is submitted that no document got recovered from the premises of the appellant. The Department assessed the short levy of Service Tax on the ba....

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.... Commissioner (Appeals) has rightly relied upon those balance sheets proving the alleged short levy of Service Tax by the appellant. While justifying the impugned order, it is submitted that there is no apparent infirmity while confirming the entire demand including the one which was dropped by the Original adjudicating authority, ld. DR has prayed for the appeal to be rejected. 5. After hearin....

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....ord acknowledging the contention of the appellants, the authorities below have miserably ignored the said fact. The allegation of short levy are as serious as that of the allegations of the clandestine removal. The original authority has discussed the same in detail. But in the case of Hilton Tobacco Ltd. vs. CCE, Hyderabad - 2005 (183) ELT 378 (Tri. Banglore), it was held that demand of duty cann....