TaxTMI 
TaxTMI 
2023 (11) TMI 1169
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....o the appellant alleging that it had not paid service tax to the extent of Rs. 49,82,602/- for the 'works contract services' rendered for the period June 2007 to March 2011, as detailed in the annexure to the show cause notice. Accordingly, it was proposed to recover the aforesaid amount under proviso to section 73(1) of the Finance Act, 1994 [the Act] along with interest under section 75 of the Act. Penalties were also proposed to be imposed under sections 76, 78 and 77(1)(c) of the Act. The appellant does not dispute that it rendered the 'works contract services' as alleged in the show cause notice. However, it submits that these services were rendered to government authorities and, therefore, were exempted from payment of service tax. Af....
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....o prayer clause in the appeal. However, under Form ST-5 against Sl. No. 24 the relief claimed is as follows : "The Order in Appeal passed by the learned Commissioner (Appeals) read with the concerned Adjudication Order deserves to be set aside." 4. When the matter was called, none appeared on behalf of the appellant. It is seen that nobody has been appearing even in the past when the matter was listed. However, when the matter was listed on June 30, 2023, the appellant sent a written submission dated June 27, 2023 titled "Written submission/arguments at the time of personal hearing submitted in lieu of personal appearance and in compliance thereof". In these submissions, the appellant submitted a chart of the demand confirmed by the adju....