2019 (10) TMI 588

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....cise and Service Tax, Jamshedpur. Brief facts leading to the present Appeal, inter-alia, are that the appellant during the year under dispute had provided "Commissioning and Installation" and "Maintenance or repair services" without payment of Service Tax; that the same was noticed during the course of checking of records of the appellant-assessee by the Preventive Team of the Revenue, that the Appellant appeared to have taken input/ service credit for providing above services; that the assessee had provided the above services to M/s. Tata Steel without payment of Service Tax though there was a contract for the above services, etc. Vide Show Cause Notice dt.08/10/2010, TGS was asked to explain inter-alia the non-payment of Service Tax, in r....

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....also relied on following decisions in support of his submission:- (i) General Manager, BSNL Cellular Mobile Services Vs. Commr. of GST & C. Ex., 2019 (25) GSTL 238 (T) (ii) Sahara India Commercial Corporation Vs. Commr. of C. Ex., 2019 (21) GSTL 170 (T) (iii) C. C., C. Ex. & S. T. Vs. Parker Markwel Industries Pvt. Ltd., 2019 (24) GSTL 42 (T) (iv) Indian Oil Corporation Ltd. Vs. Commissioner of C. Ex., 2007 (8) STR 527 (T-Kol) (v) Precot Mills Ltd. Vs. Commissioner of Central Excise, 2006 (2) STR 495 (T) (vi) Tata Steel Ltd. (Growth Shop) Vs. Commr. of C. Ex. & S. T., 2014 (35) STR 374 (T-Kol) (vii) Tata Iron & Steel Co. Ltd. Vs. Commr. of C. Ex., 2008 (228) ELT 124 (T-Kol) H....

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....eration and that in case of orders for executing service, the appellant had sub-contracted after making payment for which, the appellant had also taken credit for the Service Tax amount charged. There is also a finding by Ld. Commissioner that the appellant did indeed allot vendor code and ledger to Tata Steel Ltd. by treating the other as its customers on which there is no refutal/rebuttal by the appellant and it is also a part of the record that the services rendered were the results of open bidding/tender where even the appellant amongst others, participated. On being successful, purchased order was placed and the contract came up executed. 6. On considering above discussions by the Ld. Adjudicating Authority, suffice it to say that t....