2013 (4) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at Associates (hereinafter also referred to as appellant) against the   Order   in Appeal No. 132/BPL/2008 dated 18.08.2008 passed by the Commissioner of Central Excise (Appeal) Bhopal. 2. Brief facts of the case are that appellant is provider of Architect's service under Financial Act, 1994. During the period 2002-2003 to 2005-2006, appellant had separately shown payments rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , model making charges and perspective drawings charges as these activities are not covered under definition of Architect service under section 65(105) of the Finance Act, 1994. They have paid the service tax on Architect's services. He submits that both the lower authorities have confirmed the demand for non-production of evidences before them. Now they have submitted the required evidences in fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... receipts before any of lower authority though these receipts were issued by them only and there cannot be any reason for not producing the same before lower authority. We also find that these receipts are not supported by any other documents like invoices. Under Section 67 or the Finance Act, 1994 service tax is to be paid on gross value of service provided. Appellant has received these charges f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X