2019 (8) TMI 1373

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....or Voluntary Compliance Encouragement Scheme (VCES) for the period 2008 to 2011 wherein they have voluntarily declared service tax liability of Rs. 13,03,526/- for the financial year 2009-2010 and 2010-2011. The declared short payment of the service tax was duly deposited by the appellant in the two installments within the given time period as provided under Voluntary Compliance Encouragement Scheme. The audit of the appellant was undertaken between 28 April 2014 to 29 April 2014 by the Department and it was pointed out by the audit on the basis of the scrutiny of the financial records that the appellant have grossly mis-declared the service tax liability for the financial year 2009-2010 and 2010-2011 and therefore the declaration made by t....

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....otice dated 18/09/2014 demanding a service tax of Rs. 1,23,79,127/- under Section 73 (1) of the Finance Act, 1994 alongwith the interest under Section 75 of the Finance Act, 1994. The matter has been adjudicated vide order-in-original No. 33/PC/STs/BPL-ST/2016 dated 31 March 2016 whereunder the learned Adjudicating Authority has confirmed the charges as levelled in the show cause notice and has held as follows :- "1. The demand of service tax amounting to Rs. 1,23,79,127/- issued under show cause notice No. 75/COMMR/ST/ADJ/BPL-I/2014 dated 18/09/2014 for the period from April 2009 to March 2014 is confirmed and is ordered to be recovered forthwith in terms of proviso to Section 73 (1) of the Act. 2. Interest at the appropriate rate is....

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....blish their case. Regarding the short payment of service tax for the financial year 2013-2014 of Rs. 78,91,345/- it has been claimed that the entire amount had been paid by them vide various challans before January 2016 i.e. prior to issue of the order-in-original. With regard to short payment of the service tax for financial year 2011-2012 the appellants have submitted that the Department has taken the total value of sales and service component while calculating the service tax and since the appellant is also engaged in sale of the software and therefore the revenue generated from the sales should have been reduced from the gross receipt shown in the balance sheet while calculating the short payment of the service tax. 5. After hearing th....