TaxTMI 
TaxTMI 
2022 (11) TMI 950
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....artment, that during the period 01/04/2014 to 30/09/2016, the appellant had a gross turnover of Rs. 98,86,917/-, accordingly, revenue called for information from the appellant, with regard to his service tax liability during the said period. As no information was submitted by the appellant, it appeared to revenue that it is not possible to as certain the nature of services provided by the appellant. Accordingly, show cause notice dated 16/10/2019 was issued invoking the extended period of limitation based on the information received from Income Tax Department like copy of ITR/26AS, demanding services including cess Rs. 13,77,282/- for the period 2014-15, up to September 2016. It was further alleged that appellant have wilfully suppressed th....
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....venue had all the powers of discovery of information like summons, inspection, search etc.. It was also urged that the demand is hit by limitation, as extended period of limitation is not invokable. Show cause notice have been issued after more than 36 months. The basis of show cause notice is, the records and accounts maintained by the appellant-assessee in normal course of business. Admittedly, appellant had filed their IT returns, which is the basis of information. Further evidently, the appellant had taken registration w.e.f. 25/11/2016, and had started making compliance. At the relevant time, revenue never asked for any information for previous period. It is not the case that the appellant having knowledge that his turnover from servic....
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....ges that the demand is not sustainable for failure to classify the service rendered in the SCN. Further Commissioner (Appeals) have also erred in classifying the service without giving any opportunity of hearing as required under law. The Commissioner (Appeals) was required to issue notice for classification of the service, as there was no such proposal in the show cause notice to classify the service under works contract head. It was further urged that it is the onus of the revenue to determine the classification under the particular head of service. Reliance is placed on the ruling of this Tribunal in Balaji Contract or Vs. CCE-2017-52-STR-259, wherein this Tribunal held the tax entry of each type of service have legal implication with re....
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.... Construction Company 2011 (23) STR 6. It is further urged that revenue were aware activity of the appellant as the appellant had written letter dated 29/01/2016 to the department and given various information. Subsequent to that, the appellant had taken suo moto registration in November 2016 and had started making compliance from 01/10/2016. Thus, the issue of show cause notice after more than 3 years is hit by limitation. 7. It is further urged that the appellant is also eligible for SSI exemption under Notification No. 6/2005-ST. Accordingly, the learned Counsel urges for allowing the appeal and setting aside the impugned order. 8. Learned AR for the revenue Mr. Divey Sethi relies on the findings of the court below. 9. Having consider....