- (1.) HEARD learned Counsel for the parties.
(2.) IN this writ application, the petitioner has challenged the issuance of Annexure -10 I.e. the show - cause notice dated 13.12.2006 by the office of the Commissioner, Central Excise and Service Tax, Jamshedpur asking him to file a show -cause on the points raised in the show -cause notice. What it appears that the petitioner, who is the manufacturer of machine and machine parts, falling under Chapter -84 and 85 of the first Schedule of the Central Excise Tariff Act, 1985, was registered as Service Tax Assessee and it was providing services under the categories of Consulting Engineers services, Commissioning and installation services, repairs and maintenance services, construction services and goods transport agencies services. He allegedly short paid Service Tax amounting to Rs. 12,63,86,088/ - and Education Cess amounting to Rs. 17,81,737/ -, totaling Rs. 1.2,81,67,825/ - by suppressing the correct taxable value and thereby violated the provisions of Sec. 67 and 68 of the Chapter -V of the Finance -Act, 1994 read with Rule 6 of the Service Tax Rule, 1994.
(3.) IT is alleged that the petitioner did not pay their Service Tax under the category of Consulting Engineers Services for the periods 2003 -04 and 2004 -05 in respect of Turn Key works contract. It is further alleged that the petitioner willfully suppressed correct taxable value with intent to evade payment of service tax under the category of consulting engineers services during 2003 -04 and 2004 -05.;