M.P. LAGHU UDHYOG NIGAM LTD. Vs. CCE

JUDGEMENT

(1.) THE appellants have filed this appeal against Order -in -Original No. 08/Commr/ST/2008 dated 02.02.2008 in terms of which a Service Tax demand of Rs. 68,15,221/ - has been confirmed against the appellants along with interest and penalties including mandatory equal penalty invoking the extended period.

(2.) THE facts, briefly stated, are as under:

(3.) THE Ld. AR contended that the appellants engaged contractors and so supervision charges for supervising the work fell under the Consulting Engineer Service and not taking the registration under that category and not filing ST -3 returns clearly meant that the appellants had suppressed the facts with intent to evade duty.