2019 (4) TMI 1270

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.... Manager (Taxation) Shri D. Haldar, A. C. (A. R.) for the Revenue ORDER PER CORAM The facts of the case in brief are that the appellants are manufacturer of Iron and Steel items. They have received commission from different clients against provision of 'Business Auxiliary Services'. Show Cause Notice dated 09/09/2014 was issued alleging evasion of Service Tax during the month of Novemb....

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.... the services rendered on month to month basis. It is his submission that the Commission received was accounted for in their Books of accounts and ST-3 Returns were also filed on regular basis. The Ld. representative also submits that during the year 200809, the assessable value works out to Rs. 3,22,86,371/- and the Service Tax liability was Rs. 39,90,597/- but inadvertently Service Tax of Rs.....

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....He filed a written submission and a copy of Chartered Accountant's Certificate in support of his submission. 3. The Ld. DR reiterates the orders of the Lower Authorities and contends that the submissions of the assessee in respect of the various figures was not consistent all throughout and accordingly the claim of the appellant is subject to verification. 4. Heard both sides and perused the....