2022 (11) TMI 1092

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.... R. P Parekh, Superintendent (Authorized Representative) for the Respondent ORDER RAJU This appeal has been filed by M/s. Jay Gurudev Construciton Co. against demand of Service Tax, interest and imposition of penalty. 2. When the matter was called out, None appeared on behalf of the appellant. It is noticed that the hearing has been fixed on 29.08.2022, 19.07.2022, 21.03.2022, 24.02.20....

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....6 and 2007-08 in which the Lower Authority has denied the benefit of Notification No. 15/2004-ST. For the year 2005-06, the appellant in their grounds of appeal as well as written submission dated 30.11.2010 has submitted the similar contention. They stated that in the balance sheet for the year 2005-06, labour charges has been shown as 12,94,190/- which includes material charges of Rs.11,06,190/-....

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....the appellant, it is noticed that this is nothing but the draft frame order against rate contract No. 174746 which does not bear any date. Further the amount shown in the work order and the amount shown in the invoice No. 2 dated 11.11.2005 and balance sheet of the proprietor of the appellant is not tallied with each other. Hence the impugned order of the Lower Authority succeeds on this count and....

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....irect expenses have been shown as (1) labour charges 33,48,290/- and material purchase 6,18,920/-. However, from the copies of purchase bills and labour bills submitted by the appellant, it is noticed that the total of purchase bills comes to Rs.28,50,544/- and labour charges comes to 11,16,827/- and hence there is no corroboration between the bills and profit and loss account. Therefore, the appe....