2013 (11) TMI 863

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..... areful consideration and discussions of evidences on record and the Balance Sheets of the respective years, came to a finding that the applicant had failed to discharge the service tax at the appropriate rate, even though they have received the taxable value from such services being rendered to M/s Durgapur Steel Plant during the Financial years 2004-05 to 2008-09. The Commissioner rightly conclud .....

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..... 5 to 2008-09. On scrutiny of the documents of M/s Durgapur Steel Plant, it was revealed that the applicant had failed to discharge service tax on the said services. The ld. Commissioner after careful consideration and discussions of evidences on record and the Balance Sheets of the respective years, came to a finding that the applicant had failed to discharge the service tax at the appropriate rat .....

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