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TMI Blog2013 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008) from M/s. Punjab Alkalies & Chemicals Ltd (PACL for short). Revenue was of the view that appellant had not paid service tax in respect of such receipt. The show cause notice does not specify the evidence which is relied upon to prove such receipt and to prove that such receipt was consideration for any taxable service. Initially, show cause notice suggested that the appellant was providing insurance auxiliary service to PACL, Nayanangal and the demand of service tax of Rs. 55142/- was made accordingly. However, during the adjudication stage, adjudicating authority gave a finding that appellant had provided only insurance services to PACL, Nayanangal and not insurance auxiliary service. This fact is recorded in para-8 of the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies on paragraphs 3, 5 and 5.1 of the order of Commissioner (Appeals) which are also reproduced below :- 3. Shri V.P. Prabhu, Assistant General Manager (Taxation) authorized by the appellant appeared before me on 18.7.12 at 12.45 PM. During the hearing, in addition to reiterating the submissions already made in the appeal memorandum and after filing additional written submission, has further submitted that since policy is issued by PACL, Head Office, New Delhi, no separate policy for Nayanangal. Head Office New Delhi policy covers all employees of PACL including those at Nayanangal. Certificate, to the above effect, from PACL, duly confirmed by the relevant Service Tax authorities will be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not received any payment from PACL, Nayanangal. Having given a reasonable opportunity, they failed to obtain a confirmation certificate from PACL, New Delhi as said above. Therefore, I do not find any infirmity in the impugned order with regard to the demand of service tax along with interest and therefore, I uphold the same. 6. I have considered the submissions on both sides. What I find is that the SCN alleged non-payment of service tax on services provided to PACL, Nayanangal and payment received from PACL as recorded in para-4 of the SCN. SCN does not allege any payment directly from PACL, Nayanangal. During the adjudication stage, after the appellant has given submission that they were issuing policies to PACL New Delhi and recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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