TaxTMI 
TaxTMI 
2017 (5) TMI 57
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....ral Excise, Noida. Vide the impugned Order, Service Tax of Rs. 2,05,17,129/- have been demanded giving benefit of appropriation of Service Tax already paid Rs. 1,69,12,274/- with interest. Further observing that an amount of Rs. 52,02,901/- have already been deposited towards interest and further equal amount of penalty Rs. 2,05,17,129/- have been imposed under Section 78 of the Act and further penalty of Rs. 10,000/- imposed under Section 77 of the Act. 2. The brief facts as per the show cause notice are that the appellant was registered with the Service Tax Department since the year 2000, engaged in providing taxable services under the category security agency and manpower recruitment and supply agency . It appeared to Revenue t....
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....ent was recorded on 13th April, 2011 wherein he stated that as regards the difference of the turnover being as per ST-3 Returns, as compared with the bank statement, during the period 2006-07 to 2010-11 (upto September, 2010), the turnover as per ST-3 Returns was Rs. 12,78,07,837/- whereas the turnover as per the bank statement appear to be 38, 20, 27, 616. On being questioning he stated that he will have to check the entries and after preparing a re-conciliation only, can revert back. So far the two set of invoices found dated 30th April, 2009 issued to M/s. International Recreation Parks (P) Ltd for Rs. 1,99,533/-, and for Rs. 32,287/- issued to M/s. Max Standard Stores (P) Ltd. wherein the serial number in both the cases remained same, h....
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....ing the non-taxable receipts including T.D.S. (Income Tax). He did not agree to the Service Tax liability on cash deposits in respect of his client Estate Today Properties Pvt. Ltd. and from one M/s. Amrapali Sapphire Developers Pvt. Ltd., so far the amount shown in cash towards payment to him, it was replied that these cash receipts are only occasional ones which were not received by his firm directly but the said amounts were paid to the guards as their salary by the clients on behalf of his firm. He further stated that all receipts from the clients for services provided are received through cheques after deduction of TDS Income Tax at source. Thereafter as alleged, a show cause notice also was issued to pay Service Tax of Rs. 3,45,76,169....
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.... the service. Further no evidence is brought on record by the Revenue regarding taxable nature of the other receipts in the bank accounts, in spite of the fact that the appellant had led sufficient evidence at the time of investigation pointing out several receipts to be of non-taxable nature. The impugned order is passed on the basis of assumptions and presumptions and on the basis of the vague show cause notice and is fit to be set aside. He further urges that the learned Commissioner have wrongly confirmed the demand on the cash deposits in the bank accounts of the appellant without ascertaining the taxable nature of the same and further urges that the learned Commissioner have erred in not giving the benefit of Cenvat credit, which the ....