TaxTMI 
TaxTMI 
2019 (3) TMI 1382
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....wing apparent discrepancies came to light : (i) Short payment of service tax of Rs. 39,24,916/- on MMRS for the period October 2004 to September 2008 (ii) Wrong availment of cenvat credit of Rs. 12,51,919/- without proper documents. (iii) Non-payment of service tax of Rs. 10,16,862/- on Business Auxiliary Service (BAS) (iv) Non-inclusion of value of consumables in the maintenance / repair work resulting in short payment of service tax of Rs. 1,96,952/- (v) Non-payment of service tax of Rs. 1,31,641/- on the commission received. (vi) Non-payment of service tax of Rs. 2,00,218/- under Transport of Goods service. (vii) Non-payment of interest of Rs. 13,861/-towards belated payment of service tax. Accordingly, show cause....
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....s. 13,861/-, the assessee have admitted their liability and hence both the demands are confirmed. (vii) The adjudicating authority also imposed penalty equal to total payment confirmed of namely Rs. 29,73,390/- under Section 78 of the Finance Act, 1994. Aggrieved, the appellants are before this forum. 2.1 When the matter came up for hearing, on behalf of the appellants, Shri V.S. Sudhir, Ld. Consultant made oral and written submission which can be broadly summarized as under : 2.2 Service tax on consumables : The details of service tax demanded by SCN, dropped by OIO and amount paid by Appellant are as follows Particulars Amounts Total Demand as per the SCN in Annexure-A 67,75,647 Less: Demand dropped as per the OIO ....
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....ng demand of Rs. 15,59,958/- in respect of MMRS and demand of Rs. 1,96,952/- pertaining to non-inclusion of value of consumables for MMRS. 2.5 In respect of the demand of Rs. 10,16,862/- appellants were providing fabrication services of goods sent by manufacture on job work basis. The said manufacturer has paid excise duty on the final product hence therefore the job work charges are exempted vide Notification No.8/2005-ST. Ld. Advocate drew our attention to a letter dt. 29.06.2013 given by principal manufacturer to confirm that excise duty has been paid on the final product by the latter. 2.6 In respect of demand of Rs. 2,00,218/- relating to Goods Transport Agency service, the said demand has been raised based on ledger balance of t....
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....ces involved are in the nature of composite work contract including supply of material. In view of the ratio laid down by the Apex Court in L&T Ltd. (supra) relied upon the Ld. Consultant, the said demand will require to be set aside, which we hereby do. 5.3 With respect to dispute on Rs. 10,16,862/- relating to job work charges, we find that appellants were providing job work services to M/s. Greaves Cotton Ltd. on goods supplied by them. Ld. Consultant has submitted a copy of letter dt. 29.6.2013 issued by M/s. Greaves Cotton certifying that appellants have undertaken job work for them which is in the nature of fabrication work (manufacture) with material supplied by them. The said letter also certifies that such job work parts were us....