2022 (3) TMI 404

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....valued at Rs. 14,70,221/- but they have not paid the service tax amounting to Rs. 1,81,719/-. The appellant was asked by the Department vide letter dated 13.04.2018 to submit documents like income tax return, balance sheet, Form-26AS and ST-3 return for the period 2012-13 to 2017-18 for examining their liability to service tax. Thereafter, invoking extended period of limitation show cause notice was issued demanding service tax of Rs. 1,81,719/- with proposal to impose penalty under Section 78. The appellant did not file any reply to the show cause notice. However, at the time of personal hearing their Chartered Accountant Sh. T. N. Saini appeared and submitted that quantification of service tax on the basis of third party evidence is not c....

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.... bank account is Rs. 58,446/- and hence they are entitled to benefit of threshold exemption, as they are liable to pay tax only on receipt basis. It was further urged that they are entitled to benefit of SSI exemption, denied arbitrarily, by observing that there is lack of proper documentary evidence. It is also urged that the show cause notice is without jurisdiction as provision of service tax have been repealed w.e.f. 01.07.2017. It was further urged that the appellant is entitled to abatement under Section 67(2) of the Act. 3. Learned Commissioner (Appeals) have observed that the appellant has not filed return for the financial year 2012-13, as such the benefit under Notification No. 33/2012-ST, SSI exemption cannot be extended. As r....