TaxTMI 
TaxTMI 
TaxTMI 
2018 (7) TMI 999
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....Commissionerate, Delhi got an information about the noticee/respondent herein, being one of the firms of M/s Mukher Group of Companies, to be engaged in Management Consultancy Services and Management Maintenance or Repair Services, but was not discharging their Service Tax liability. Various letters were issued to the noticee, and finally the summons to furnish data / documents were served upon him. But the noticee or the respondent failed to comply with the same except for providing some incomplete copies of balance-sheets for the years 2008-09 and 2009-10. In absence of any information/data/document to have been provided by the noticee or the respondent, the department gathered the information about their income for the year 2007-08 to 20....
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....llowed and the demand of Service Tax of Rs. 32,62,50,440/- as raised in the Show Cause Notice to be the declared as legal and justified. 4. While rebutting these arguments, it is mentioned on behalf of the noticee / respondent that the Show Cause Notice has been issued on the basis of mere presumption, conjectures and surmises as the information concerned was obtained by the department while investigating M.s Mukhar Group of Companies. Though the company under the name of M/s Resolution Capital and Global Pvt. Ltd. got incorporated in the year 2007, but it did not conduct any business, and finally wound up its operations. It is impressed upon that Show Cause Notice itself corroborates the same where it is recited that during investigation,....
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....the Show Cause Notice dated 23.04.2013 on the following grounds: * 26AS - Generated from Income Tax web site does not indicate any revenue or tax. * The bank statement does not show any receipt except a deposit from a group company - * Use of term consolidated while preparing financial statements Though exaggerated figures to show a healthy financial picture of the company * May be case of making up of books But there was no revenue generated by the notice as alleged in SCN * Revenue has proceeded purely on the basis of data uploaded on site of MCA and information provided by the complainant * Revenue was unable to procure any financial document from ROC or ITAX Department to substantiate the allegation that noticee earned ....
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....to the respondent to provide the complete details of his business for the period in question to the department, he failed to supply the complete data. (v) Under Section 72 of the Finance Act, the Central Excise Officer may require any person to produce such accounts, documents or other evidences as he may deem necessary, and in case the person who otherwise is liable to pay Service Tax in view of Section 70 of the Act, fails to provide such an officer can apply the best judgment assessment. (vi) The Commissioner has miserably failed to appreciate the conduct of the respondent while not obeying the Excise Officer, who was discharging his duty under the prescribed law. The mere affidavit of the respondent that he had no bank account excep....