2013 (10) TMI 1372

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...., Jt. CDRAppeared for the Respondent ORDER Per Justice G. Raghuram : Consequent upon the Show Cause Notice dated 24.9.2009 asserting a service tax demand of Rs. 45,53,852/- besides interest and penalties, for having under declared the gross value received for providing the taxable - photography service during 2004-2005 and 2005-2006, the Additional Commissioner, Chandigarh-I passed the as....

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....vided sales tax returns only for the period 1.1.2005 to 31.3.2005, for the year 2004-2005. The adjudicating authority negated the claim of the petitioner and considered the receipts of the petitioner for 2004-2005 and 2005-2006 as attributable to the taxable service and confirmed service tax liability on that basis. 2. The petitioner preferred an appeal which was partly allowed by the order of ....

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....l year in question. In any event, consequent on the appellate determination, the tax liability of the petitioner on the service tax component is Rs. 25 lakhs plus interest and penalties. 4. Ld. Counsel for the petitioner states that the petitioner has now filed sales tax returns for the first three quarters i.e 2004-2005 also, before this Tribunal. We are not inclined to consider this additiona....