SURENDER SINGH CHHATWAL AND CO Vs. CCE

JUDGEMENT

(1.) THE appellant being aggrieved by the impugned order dated 22.06.07 giving rise to following consequences has preferred appeal before the Tribunal and such appeal was registered by Tribunal as Appeal Case No. ST/547/2007/Cust. Br.:

(2.) OFFICERS of the Directorate General of Central Excise Intelligence (DGCE), Regional Unit, Raipur, initiated an investigation against the Appellant to examine the activities carried out by it. Issuing summon dated 15.06.2006. The appellant was asked to produce copies of work orders/agreements made with its clients, copes and details of bills raised for claiming service charges and details of payments received from its clients. Investigation concluded with an inference that the appellant was liable to service tax under two categories: (1) Site Formation and (2) Cargo Handling Services.

(3.) LEARNED Adjudicating Authority, examining reply to show cause notice, statements recorded from different persons, evidence on record and various pleading raised before him in the course of adjudication, decided the matter against the appellant for realising the demand aforesaid on following grounds: