2023 (8) TMI 406

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....ed 04.10.2016 passed by the Commissioner of Service Tax, Delhi. The operative part of this order is as follows : ORDER (i) I confirm the demand of Service tax amounting to Rs. 1,05,57,175/- (Rupees one crore five lakhs fifty seven thousand one hundred and seventy five only) including Edu. Cess & S.H. Ed Cess, for the period 2007-08 to 2011-12 against the Noticee out of the demand of Rs. 5,33,37,781/- as raised in the SCN and order for recovery of the same by invoking extended period of limitation under Section 73(1) of the Finance Act, 1994 as the Noticee suppressed the facts of providing taxable services without payment of appropriate Service tax from the department with an intent to evade the Service tax. (ii) I....

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.... 3. We have heard learned counsel for the assessee and learned authorized representative appearing for the Revenue and perused the records. 4. The assessee is engaged in supplying and fixing of signages and their maintenance for its clients. The contracts which the assessee received were composite contracts for supply of fabrication, transportation/shipping and handling, civil works, installation and maintenance of signages at different locations of the clients. The appellant was paying service tax under the category "erection, commissioning or installation service" in terms of Notification No. 01/2006-ST on 33% of the value charged to the clients. A show cause notice SCN dated 23.04.2013 was issued to the appellant assessee seeking to ....