NARAYAN BUILDERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Dr. G.K. Sarkar, ld. Counsel for the appellant and the ld. D.R. Shri Amresh Jain for the respondent/Revenue. The present appeal is preferred against the appellate order dated 30 -3 -2007 confirming the adjudication order dated 1 -6 -2006 whereby the appellant/assessee was assessed to Service Tax liability of Rs. 7,55,357/ -, interest and penalties thereon as specified in the adjudication order. The appellant/assessee entered into an agreement with Kota Thermal Power Station, Kota Rajasthan, inter alia for execution of works for smooth operation of coal handling system including clearing under coal handling operation circle for meeting coal consumption requirements of KTPS units stage (I) to (IV) by unloading of coal wagons at WT No. 1 to 5 and others specified operations in relation thereto.

(2.) REVENUE issued a Show Cause Notice dated 10 -11 -2005 alleging, on the basis of information gathered from KTPS/Kota that the assessee had provided coal handling service to KTPS involving service tax liability of Rs. 7,55,357/ - in respect of receipts from KTPS, during 22 -10 -2003 to 14 -9 -2004. The SCN further asserted that a clarification was issued in the Regional Advisory Committee meeting held on 6 -9 -2004, that the assessee and others similarly situated who were providing loading, unloading, packing, unpacking services are liable to service tax with effect from 16 -8 -2002, if such services are provided by cargo handling agency; an assessee failed to remit service tax in the specified amount in respect of the period 8 -8 -2003 to 7 -8 -2004 had failed to declare the facts to the department; and had willfully suppressed the value of the taxable service with intent to evade service tax and thereby contravened specified provisions of the Finance Act, 1994.

(3.) THE adjudication order was passed after a due process of consideration of the assessee's response and the liability to tax as per the Show Cause Notice was confirmed. The assessee unsuccessfully preferred an appeal which was dismissed by Commissioner (Appeals) on 30 -3 -2007. The assessee is thus before this Tribunal seeking invalidation of the appellate determination which confirmed the primary determination by the adjudicating authority.