9911796707
TMI Blog2024 (6) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central GST & Central Excise, Nashik. Vide the impugned order, the learned Adjudicating Authority has confirmed service tax demand of Rs.4,05,64,268/- along with interest under Section 73(1) of the Finance Act, 1994 and Section 75 ibid respectively, and also imposed equal amount of penalty under Section 78 ibid read with Section 174 ibid on the appellants. 2. Brief facts of the case are that the appellants herein M/s Hindustan Aeronautics Ltd., are inter alia, engaged in the business of providing taxable services under the category of 'Management, Maintenance or Repair', defined under Section 65 (64) ibid read with Section 65 (105) (zzg) ibid. For providing such taxable service, the appellants got themselves registered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds that the show cause proceedings are barred by limitation of time and that service tax demand cannot be confirmed on the services received by the appellants from outside India, inasmuch as those services were not in relation to business or commerce, as the activity undertaken by them is towards the 'sovereign function'. During the course of hearing of the appeal, the appellants have filed the written submission before the Bench, contending inter-alia, that towards provision of taxable service under the category of 'Management, Maintenance and Repair Service' to the Indian Air Force, the appellants had duly discharged the service tax liability on the labour charges and consequent profit thereon; that the appellants are not exposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts had not entered into any written contracts with the overseas entities for provision of requisite services. This fact is evident from the decisions of the Tribunal (supra) relied upon by the learned Advocate for the appellants. In those decided cases, the reference of the contracts were made and upon analysis of the execution of the work, the Tribunal had held that no service tax demand can be fastened, of course on different category of services. However, in the present case, we find that the original authority has not examined the documentary evidences including the contracts, to conclude that the appellants had really received the taxable services and were liable for payment of service tax as recipient of service under the Reverse Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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