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TMI Blog2019 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... e job at site. In the said statement Proprietor of the appellant has clearly mentioned that since the manufacturing activity was being done by the appellant for principal when the inputs were received by the appellant on job-work challan, there was no question of payment of excise duty by the appellant. When such information was available with revenue that the appellant is doing job work on job work challan in their factory, to treat entire transaction to be consideration for providing Erection, Commissioning Installation Service is not sustainable. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 70643 of 2019-[SM] - FINAL ORDER NO-71552 / 2019 - Dated:- 13-8-2019 - MR. ANIL G. SHAKKARWAR, MEMBER (TEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned Counsel for the appellant has readout the statement of Shri Ajay Sengar as reproduced in para 9 of the said show cause notice dated 16.01.2017 and also submitted that some of the transactions were in respect of manufacture, some of the transactions were in respect of sale for which VAT return was filed and was brought to the notice of Original Adjudicating Authority and submitted that without any scrutiny, it was presumed that the entire turnover was in respect of provisions of Erection, Commissioning Installation Service. He has argued that the said show cause notice is not sustainable, since it has not excluded that the consideration for sale and for manufacture and therefore, the impugned order is not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /voluminous/heavy, the desired processing/machining/engineering is done at the parties (customers/clients) factory premises/site. For sending the materials to our factory at A-122, Sector-83, Noida, the parties, issue Excise - Job work challan, which is returned back to them along with our bill after the desired processing, is completed. Since the parties (customers/clients) giving us the contact for processing/machining/engineering are registered with Central Excise department and issue job work Challan, no Central excise duty or Service tax is leviable and or payable by us on such work. ii. In cases where, the job order/contract, for processing/machining/engineering is at the factory premises/site of the clients/customers, we s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of Service Tax. Further the firm has been facing severe financial crunch, hence, service tax has not been deposited. 5. Further, para no.15 of the said show cause notice deals with computation of service tax liability taken into consideration by revenue for issue of show cause notice. I, therefore, reproduce para no.15 of the said show cause notice bellow:- Whereas, it appears that on the basis of records/documents, following table enumerate the service tax liability, which is as under: Details 2011-12 2012-13 2013-14 2014-15 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears that the party despite summons and repeated letters neither submitted Income ledgers, Invoices for the period under reference nor explain the difference in the Balance Sheet and FORM 26AS and also no explanation was given during recording of the statement on 03.01.2017. Since the party failed to explain or provide any corroborative evidences for the difference in the figures as reflected in Balance Sheet and FORM 26AS for the years 2011-12 to 2014-15, therefore the due Service Tax has been calculated on the basis of the Balance Sheet of the party as provided by the Income Tax authorities, which shows higher value, than the figures being reflected in the FORM 26AS. Further, the party did not produce any documents/ records/ Job-wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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