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TMI Blog2024 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... utinizing the appellant s record related to documents of services received by the appellant. The show cause notice was issued on comparing the date in the financial statements and ST-3 returns. It was the responsibility of Revenue that wherever the data between financial statements and ST-3 returns did not tally, they should have called for more information, scrutinized the information and made ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Birader , Advocate for the Appellant Shri Pathan Adeeb Daulatkhan , Deputy Commissioner , Authorized Representative for the Respondent ORDER PER : ANIL. G. SHAKKARWAR The present appeal is against the impugned order-in-original through which service tax of around Rs.15 lakhs is demanded along with interest and penalty. 2. Appellant is engaged in construction and repair of ships and barges. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges paid by the appellant for receiving consultancy as confirmed by original authority for the reason that consultancy and legal charges paid are combinely recorded in the books of accounts. Original authority has confirmed the demand of Rs.96,589/- on repair and maintenance service received by the appellant and the demand is confirmed under reverse charge mechanism. There is another balance of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is in respect of consultancy other than legal consultancy received by the appellant and liability to pay service tax for consultancy other than legal consultancy is on service provider. In respect of demand on repair and maintenance charges, he has submitted that the demand on repair and maintenance is not covered under reverse charge mechanism. They had received said service. 4. Heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have issued show cause notice. Since that process of issue of show cause notice was not adopted, the contention of the appellant that blasting and painting services were provided by corporate entity and the consultancy was in respect of consultancy other than legal consultancy are accepted. Since both the parties agree that repair and maintenance is not covered by reverse charge mechanism, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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