2013 (11) TMI 404

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..... by the Commissioner (Appeals), Customs & Central Excise, Meerut II (Noida). 2. The appellant is a manufacturer of black and white colour television sets. During scrutiny of balance sheets, ledgers, journal vouchers, debit notes and other documents of the appellant by Revenue, it was noticed that the appellant had received specified amounts towards consulting engineers services rendered to several other companies during the periods 2000-01 to 2001-02 and received service charges of Rs.25,94,720/-. Revenue assumed, on the basis of documentary evidence revealed during its scrutiny of the appellant's records that the appellant had provided the taxable service as consulting engineers and received consideration from the service recipients but fa .....

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..... igh Court in M.N. Dastur & Co. vs. UOI - 2006 (4) STR 3 (Cal.). The appellate authority independently examined the challenge to the adjudication order by the appellant, concurred with the adjudicating authority and dismissed the appeal. Aggrieved thereby this appeal is filed. 4. The debit notes raised by the appellant on its service recipients including Dixon Utilities & Export Ltd., Noida and Kushan Apparels Ltd., Noida which are on record indicate that the appellant had collected charges for providing technical services towards supervision, of production of TCL/AIWA sets during the periods specified, indicating that technical consultancy services were provided in respect of production of TCL/AIWA sets.. 5. Ld. Consultant for the appella .....

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..... ruent situation. This principle was reiterated by the Calcutta High Court in M.N. Dastur & Company Ltd. (supra). 6. In the light of consistent view and interpretation of the relevant provisions by the Karnataka and Calcutta High Courts and on analyses of the facts and circumstances of the case, in particular the debit notes raised by the appellant, the conclusion is compelling that the petitioner had rendered taxable service as 'consulting engineer' but failed either to obtain registration, file returns or remit its tax liability. In the circumstances, invocation of the extended period of limitation and the order of assessment as confirmed in appeal confirming demand of service tax, interest and penalty are impeccable. The order under appe .....

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