TaxTMI 
TaxTMI 
2019 (9) TMI 516
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....dated 18.03.2008. Thereafter, various defects were noticed in the completion of original proceedings leading to commencement of proceedings for revision afresh. 3. The petitioner states that it is engaged in the activity of interior decoration assessed to service tax in terms of the Finance Act, 1994, under which Service Tax is levied. It had entered into contracts with clients for provision of interior decoration services. 4. The Assessing Authority was of the view, upon perusal of its financials, that the Petitioner had engaged in the supply of goods and had called upon the petitioner to furnish various particulars such as agreement copies, work orders, detailed description of the nature of work carried out etc. The pre-assessment p....
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....details, the eligibility for exemption or otherwise could not be verified. It is therefore proposed to assess the above turnover at 12%. 4) The assessees purchased solid sheet for a value of Rs. 1,43,883.00 against Form XVII declarations from Tvl.Onspect, Guindy. They have not furnished the details of purchase of XVII extract and the details of goods manufactured and sold or used in work contract. In the absence of such details, the correctness of issue of Form XVII could not be verified. It is therefore proposed to levy the difference of tax at 16.85% and penalty at 150% of the difference tax and surcharge due, under Section 23 of the TNGST Act'59. 5) It is therefore proposed to revise the assessment for the year 2005....
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....tax. The said deemed sale value works out to Rs. 5,60,52,639.00. The said turnover has been assessed in the assessment order. The difference between Rs. 14,43,78,340 and Rs. 5,60,52,639 is Rs. 8,83,25,701. The details are hereunder (in Rupees) A Labour charges 5,50,75,840 B Admin Charges 1,60,53,696 C Selling Charges 46,47,931 D Finance Charges 14,45,987 E Depreciation 5,35,091 F Others 1,05,67,156 Total 8,83,25,701 2) Contract Receipts - Rs. 10,71,36,999 The sales within Tamil Nadu- Rs. 7,18,04,930 Already assessed under TNGST Act as per your order CST Sales - Rs. 3,53,32,069 Total - Rs. 10,71,36,999 Few copies of Invoices have been....
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.... sought by the petitioner and on 09.10.2009, the petitioner files a reply stating that break-up of the operating income earned was enclosed. No such enclosures have been placed in the compilation before me. There is only an extract from balance sheet placed at Page 61 of the document compilation that does not support this submission as it contains no narration in regard to nature of activity. 7. The case of the petitioner is that income was earned purely on the activity of interior decoration, for which service tax has been paid. The petitioner thus prayed that the proposal for levy of VAT be dropped. Vide final notice dated 28.10.2009, the petitioner was specifically called upon to produce documentary evidence in support of its claim th....
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....n. 10. It is relevant to note that the evidence specifically sought for such as the work orders, purchase orders, detailed description of the work carried out, invoices etc., were not produced. A personal hearing was granted, at the time of which, a statement of the Senior Manager was recorded. It appears that some documents such as, Cognizant PO No.2005/IF/365/CAP dated 29th November 2005 for Rs. 54,44,419/-; Bill SDPL-C-162 dated 30th December 2006 for Rs. 53,98,991.65; Designer.WEB Certification dated 5th January 2007 for Rs. 53,98,991.65; Cognizant PO No.2005/IF/364/ CAP dated 29th November 2005 for Rs. 48,47,623/-; Bill SDPL-C-163 dated 30th December 2006 for Rs. 48,47,502.00 and Designer.WEB Certification dated 6th May 2006 for Rs.....