2018 (6) TMI 1600

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....kash Sharma (PCS) for the Appellant (s) Shri A. K. Biswas, Suptd. (AR) for the Respondent(s) ORDER Per Bench. The facts of the case in brief are that the Show Cause Notice dated 22.01.2007 was issued alleging contravention of the statutory provision and non-payment of service tax during the period of 2001-02 to 2005-06. The adjudicating authority confirmed the demand of Rs. 1,63,03,729....

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....id is Rs. 23,12,748/- so there is short payment of Rs. 19,56,778/-. (ii) in year 2003-04, the gross value received is Rs. 12,84,75,655/-, non taxable value is Rs. 5,84,585/-, net value comes to Rs. 127891070/- service tax payable comes to Rs. 1,00,21,128/-, Service Tax paid is Rs. 88,32,137/- , so there is short payment of Rs. 11,90,936.88/-. (iii) in year 2004-05 , the gross val....

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....le values on which no service tax is leviable. Service tax is not leviable on local PCO+VPT vide Notification no. 3/94 dated 30.06.94. That the appellant verified from its record and paid service tax of Rs. 12,319/- on leased circuit provided to P.N.B. and LIC. The appellant sought time for verification but respondent did not give opportunity and confirmed the demand. 5. That the appellant pray....

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....appellants have filed calculation of service tax liability under different heads and have claimed that there has been an excess payment of Rs. 5,52,696/-. On the facts and under the circumstances of the case it appears that the evidences of payment of service tax and the calculation charts have either not been placed before the Adjudicating Authority or has not been correctly appreciated to enable....