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TMI Blog2015 (8) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... een accorded to them. The claim of the appellant before us is that the confirmation of demand for receiving the taxable value against services rendered to M/s. SEPCO is incorrect as during the relevant period they have already paid appropriate service tax against receipt of the taxable value and disclosed in their periodical ST-3 returns filed with the jurisdictional Superintendent of Service Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994. 2. At the outset Shri Hemant Jajodia, ld.CA for the applicant submits that during the period December, 2006 to December, 2010, the applicant rendered services under the taxable category of Commercial or Industrial Construction Services to M/s. SEPCO Electrical Power Construction Corporation Project. The applicant are having centralized service tax registration at Kolkata. The demand h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Accountant fairly accepted that neither they filed reply to the show cause notice in spite of sufficient time being given to them nor availed the opportunity of personal hearing allowed to them time and again by the adjudicating authority. He submits that in the event they would be given an opportunity to explain their position, the applicant could substantiate their claim of payment of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the appellant had neither filed reply to the show cause notice nor appeared for personal hearing before the adjudicating authority in spite of sufficient opportunities had been accorded to them. The claim of the appellant before us is that the confirmation of demand for receiving the taxable value against services rendered to M/s. SEPCO is incorrect as during the relevant period they have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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