2018 (11) TMI 90

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....7.10.2014 was issued. It appeared to Revenue on going through the records, as per the ST-3 returns, that they are paying Service Tax, but on enquiry failed to provide requisite details about the receipts and how they have reached the taxable amount under the various category of services. Thus it appeared that the records of the appellant are not reliable. Reference was also made to Form No.26AS under the Income Tax provisions. It appeared to Revenue that there is huge difference between the taxable amount received by the appellant as per Form No.26AS and the taxable amount shown in their returns. Further there appeared difference in details of payment made by Utility Power Tech Ltd. and NTPC. The appellant in the course of enquiry failed to....

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....an reimbursed) 9. PNB (Intt.)   15939   37999 101007 Non-Taxable-Amount of Intt. On deposit. 10 NSC/SBI (Intt.)   0   81814 90089 Non-Taxable-Amount of Intt. On deposit. 11 Central Bank of India (Intt.)   48008   63041 56468 Non-Taxable-Amount of Intt. On deposit.                     47028465 51360771 51300709 32932524 29437466   3. The ld.Counsel further states that the appellant could not make an effective representation before the Court below, as Annexure-"A" to the show cause notice which contained the detailed calculation of the demand raised had not been made available to them. The ld.Counsel further pointed ou....