2022 (6) TMI 1261

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....elwal & Mr. Pulkit Khandelwal, Advocates for the appellant Ms. Tamanna Alam, Authorized Representative for the Respondent ORDER Heard the parties. The issue involved is whether by the impugned order Revenue have computed the correct service tax liability of the appellant, who is rendering the service under the head 'works contract service' and whether the adjustment of excess paid tax in ....

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....ansferred in the execution of the works contract, the same will be basis for determination of the value of service portion. It is further provided in clause (ii) (A), where value has not been determined as afore-mentioned, the person liable to pay tax on the service portion involved in the execution of the works contract, shall determine service tax payable - in the case of execution of original w....

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....s.3,52,548/-. 4. Thereafter, the appellant states that he was disturbed with his medical condition being ill, and could not take steps to file the return for the second half of the Financial Year 2015-16. Thereafter, Revenue has issued Show Cause Notice dated 07.09.2018 (on the basis of information received from Income Tax Department, Form 26 AS) for depositing the tax for the second half of Fi....

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....s.10,000/- was imposed under section 77. 7. Being aggrieved, the appellant preferred appeal before ld. Commissioner (Appeals), who vide impugned order-in-appeal was pleased to dismiss the appeal agreeing with the adjudication order. 8. Being aggrieved, appellant is before this Tribunal. 9. Heard the parties and perused the record. 10. I find that the order of Court below calculating th....