2006 (3) TMI 8

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..... ined the accounts and documents produced by the appellants. After getting some information from the Customers of the appellant, Revenue came to the conclusion that services provided by the appellant valued at Rs. 1,77,32,197/- escaped assessment. Consequently, proceedings were initiated against the appellant. The contention of the appellant is that the entire amount collected from their customers did not relate to Security Services as the appellants rendered certain other services to their customers and which are not liable to Service Tax. The original authority, after adjudication, demanded an amount of Rs. 5,29,694/- towards Service Tax not paid by the appellants. Interest was also demanded under Section 75 of the Finance Act, 1994. Penal .....

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..... ions, arranging power supply to temporary sheds and other petty repairs and minor electrical maintenance works etc. for the period from 1998 to 2002 in 69 Rehabilitation Centres under Upper Krishna Project, Bagalkot. There is no indication that Security Services had been rendered to them. (iv) The Bills submitted by the appellants for the relevant period also indicate the services rendered by the appellant, which do not include any Security Services. (v) The adjudicating authority obtained a letter dated 14.05.2004 from the Executive Engineer, Bagalkot, in which the authority had indicated that the appellants rendered Security services to them. It was submitted that the appellants were not furnished with the copies of these letters and .....

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..... provided Security Guards for watch and ward of Rehabilitation Centres of Upper Krishna Project. He said the Executive Engineer has confirmed that no amount has been paid for other services. Hence, he requested to confirm the orders of the lower authorities. 5. We have gone through the records of the case carefully. The Adjudicating authority has relied on a letter which was not supplied to the appellants. This is a gross violation of the Principles of Natural Justice as contended by the learned Advocates. All the case-laws cited by them are relevant. We have also perused the 'Work Done Certificate'. It is not the case of the Revenue that the Work Done Certificate is forged. The Executive Engineer himself, in his letter dated 14.05.2004 s .....

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