IN RE: CREATIVE ARCHITECTS & INTERIORS Vs. STATE

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Creative Architects & Interiors, Chennai - 600 084 (hereinafter referred to as appellant) against the Order -in -Original No. 13/2009 dated 9 -7 -2009 passed by the Assistant Commissioner of Service Tax, Division V. Service Tax Committee, Chennai. Briefly stated facts of the case are that the appellant are registered as a service provider under the category of 'Architect Service'. During the course of audit, it was noticed that the appellant had taken Cenvat credit amounting to Rs. 14,320/ - on certain ineligible services/documents which resulted in short payment of service tax to that extent and also provided Architect service to M/s. Sethusamudram Corporation Ltd. (SCL) Chennai, during the year 2007 -08 and received an amount of Rs. 75,000/ - from them for the said services. The service tax payable by them on this amount works out to Rs. 9,270/ -. But the appellant had not paid the service tax on the above said amount.

(2.) PERSONAL hearing was held on 16 -11 -2011. Shri Hemanth Bhandari, C.A. authorized by the Appellant along with Shri Bhushan Jain, Manager of the appellant company, appeared before me at 11.30 hours. Shri T. Selvam, Superintendent of Service tax, V Division, has appeared from the Department side.

(3.) I have carefully gone through the case records and submissions made oral as well as written by the appellant. After disposing of the stay petition, let me take up the main appeal itself for decision.