2018 (11) TMI 982

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....s in three more names in the same premises. It appeared from scrutiny of some invoices that appellant had been charging over and above service charges from 2003 onwards. It also appeared from the taxable value declared in the ST-3 returns that appellants had suppressed actual receipts of amounts considerably. Accordingly, show cause notice dt. 22.10.2009 was issued to the appellants inter alia proposing demand of service tax of Rs. 80,12,625/- in respect of Video Tape Production / Programme Production Service and Rs. 3,24,147/- in respect of renting of Immovable property service along with interest and imposition of penalties under Section 76 & 78 of the Finance Act, 1994. In adjudication, vide impugned order dt. 23.02.2011 the proposals fo....

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....ant submitted a chart based upon the data now available with them whereby the total service tax liability in respect of video tape production and vehicle hire charges, would be Rs. 23,38,874.71 against Rs. 80,12,625/- confirmed in the impugned order. Similarly, in respect of renting of immovable property, the demand is worked out only to Rs. 3,05,822.11 instead of Rs. 3,24,147/- demanded in the impugned order. Ld. Consultant clarifies that the revised liability, according to them, has been based on the actual receipts and payments and have also taken into account cum duty benefit. vi) Ld. consultant prays that the matter may therefore be remanded to enable the appellants to produce proof concerning actual receipts and payments and also pro....