2019 (6) TMI 21

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....ORDER Per Bench: Brief facts are that respondents were issued show-cause notice alleging short-payment of service tax under Business Auxiliary Services. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) set aside the same on the ground of limitation. Aggrieved, the department is now before the Tribunal. 2....

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....n the ground of limitation. 3. None appeared on behalf of the respondent though repeated notices were issued. The matter was taken-up for disposal after hearing the learned Authorised Representative and also on perusal of records. 4. The demand is made in the show-cause notice in respect of the following:- (i) Non-inclusion of transportation surplus and SE/BE processing charges in taxable va....

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....n the returns. The demand has been raised on the basis of the gross bill amounts observing that certain parts of these bills have not been included for discharging the service tax liability. The respondents have contended that these are profi share and also reimbursable expenses, which are not to be included in the total taxable value. Thus, when the ST-3 returns have regularly disclosed, the enti....

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....ed fact that the receipts on which the demand were raised by the department were accounted properly by the appellant in their books of accounts and reflected in their balance sheet which is a public document. Inasmuch as, they have properly accounted the subject income/receipts in their books of accounts and submitted to the statutory audit, I hold that there cannot be any suppression of facts in ....