9911796707
TMI Blog2013 (6) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to discharge service tax on the entire value received by them from their clients. On perusal of records, we find that appellant has issued the work contracts for doing insulation work, either for hot or cold insulation, for completion of such insulation work, appellant is using Aluminum sheets, Cold insulation with Thermocol and insulation of pipeline with black superioan sleeve providing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.15/STC/Commr./BRC-I/2012 dated 19/12/2012 vide which the Adjudicating Authority has confirmed Service Tax liability of Rs.94,34,989/-, interest thereof and various penalties under Section 76 78 of the Finance Act, 1994. 2. The aforesaid amount has been confirmed by adjudicating authority on the findings that the appellant had availed ineligible abatement of 67% for calculating taxable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act is for the supply of such material which is consumed in the hot and cold insulation. He would then draw our attention to the various bills raised by them against particular job works and also the ledger account and items of aluminum sheets, insulation with black nitrite rubber foam etc. He would submit that they have availed the benefit of Notification No.1/2006 and then shifted in the works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Thermocol and insulation of pipeline with black superioan sleeve providing and fixing of black superioan sleeve with cellotape, insulation with black nitrite rubber foam, sheet etc. Though the ld. Counsel tried to convince us, by bringing to our notice various bills as regards materials consumed by appellant, that they have paid VAT, the said accounting pattern of appellant is confusing and is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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