2020 (4) TMI 75

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.... Gohlyal, Chartered Accountant for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ANIL CHOUDHARY: The appellant is engaged in providing services for renting of immovable property service, as they have warehouse and further are rendering services under the other head also.   2. The issue in this appeal is only with respect to alleged short payment of....

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....r transportation of goods by road and paid legal fees. As such, to examine the taxability on these considerations a detailed chart as annexure- I was emailed to the assessee on 01.04.2016 and subsequently followed by a reminder emailed/ sent on 08.04.2016 to the assessee as also to their consultant. In reply to it, the assessee furnished clarifications in the provided Annexure-I vide email dated 0....

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....ervice Tax amounting to Rs. 13,69,341/- (Service Tax - Rs. 13,29,470/- + Education Cess - Rs. 26,570/- + Secondary & Higher Education Cess - Rs. 13,301/-) for the FY 2010-11 to 2014-15. Thus, it appears that the assessee had not paid/ short paid Service Tax of Rs. 10,35,614/- (Service Tax - Rs. 10,05,440/- + Education Cess - Rs. 20,127/- + Secondary & Higher Education Cess Rs. 10,047/-) as per the....

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....vice tax in the ST-3 return. He further urges that the allegation of tax paid /short paid is illusory and not based on the facts on record. Accordingly, he prays for allowing of the appeal. 5. Learned Authorised Representative appearing for the Revenue relied on the impugned order and he further urges that as per Annexure-A to the show cause notice, Revenue has considered the receipts as per Fo....