NON PAYMENT OF SERVICE TAX FOR THE FY 2013-14 REG

[Abhishek Agrawal]

I am rice mill owner and had a notice from Office of the Superintendent Central GST and Central Excise that to furnish all documents like income tax returns,P&L A/c, Balance Sheet audit reports annual bank statemnets etc from year 2013-14 upto 2017-18 june. We had not received any of services and our rice is exempt from service tax. From this notice need your guidence and reply

[KASTURI SETHI]

There are so many aspects to be examined. So as per Service Tax law you are required to submit docs asked for.

[DR.MARIAPPAN GOVINDARAJAN]

If a notice is received you have to submit the documents required by the Department even though you have not render any service or receive any service. They may ask for documents on some grounds. You may produce the same before them and you may know the cause for the notice at that time.

[KASTURI SETHI]

It is a statutory duty of the department to examine whether you have availed exemption as per law or not. So docs have been legally asked for.

[Ganeshan Kalyani]

Having submitted the documents asked for you may emphasise on the fact that your business is exempt.

AI Summary

Document production obligation: furnish requested financial records on a tax notice while asserting service tax exemption.
A tax notice initiating a statutory inquiry requires the taxpayer to produce financial and business records-income tax returns, audited accounts, profit and loss statements, balance sheets, bank statements and other audit documents-so the department can verify entitlement to a service tax exemption; the taxpayer should comply and simultaneously emphasise the claimed exemption and the basis for non-taxable supplies.