2018 (10) TMI 30

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....UDICIAL) Present for the Appellant: Mr. A.R. Madhav Rao & Mr. Aman Bansal, Advocates Present for the Respondent: Mr. G.R. Singh, DR ORDER PER: RACHNA GUPTA The Appeal in hand is directed against the Order No. 3825 dated 19.06.2015. The said Order has adjudicated the Show Cause Notice No. 1102 dated 21.10.2013, vide which a demand of Rs. 62,76,631/- was proposed against the appellant....

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.... opted VCES and deposited an amount of Rs. 1,14,208/- before December, 2013. However after the issuance of impugned Show Cause Notice, the said VCES was also acknowledged under Rule 107 Sub-rule 7 of the VCES Act. It is alleged that the Adjudicating Authority below has not appreciated the VCES declaration and the acknowledgment thereof. Order is accordingly prayed to be set aside and Appeal is pra....

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....filing the additional evidence and additional grounds in ST/53320/2015 under Rule 23 alongwith Rule 41 of Customs, Excise and Service Tax Tribunal (Procedure Rules), 1982 (Additional Grounds are already incorporated in the Appeal Memorandum) The Order of the Adjudicating Authority below is also perused as quoted below: "I observe that during the investigation as well as proceedings initiated af....

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....ion, no income from house rent has been included and hence the contention of the asessee is not sustainable. In view, of the above, it transpires that the assessee had admitted their service tax liability of Rs. 1,14,208/- only in respect of value of services Rs. 28,85,761/- against the total demand of Rs. 62,76,631/- on the total taxable value of Rs. 5,83,38,539/- by mis-declaring the facts to th....