2023 (1) TMI 803

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.... 2,23,22,190/- (Rs. Two crores twenty three lakhs twenty two thousand one hundred and ninety rupees only) (including Education Cess & Secondary and Higher Education Cess) against M/s Usha Fabs, 43, West Avenue, Punjabi Bagh, New Delhi - 110 026 under sub-section (1) of Section 73, read with Sections 66B & 68 of the said Act. (ii) I also confirm the demand of interest from M/s Usha Fabs under Section 75 of the Act from the due date till the date of actual deposit of the said amount as proposed at Sl. No. (i) on the above confirmed demand. (iii) I impose a penalty of Rs. 2,23,22,190/- (Rs. Two crores twenty three lakhs twenty two thousand one hundred and ninety rupees only) under Section 78 of the Finance Act, 1994 for deliberately suppre....

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....s, 143.90 lakhs and 103.19 lakhs during 2008-2009, 2009-2010 and 2010-2011 to the appellant on which service tax has to be paid as per Rule 3 of the Service Tax (Determination of Value) Rules, 2006. 4. Based on the above observations of the audit team, a Show Cause Notice [SCN] dated 18.10.2012 was issued to the appellant which culminated in the impugned order. 5. Learned counsel for the appellant submits that the entire basis of the demand is the allegation that the appellant had received advances from M/s. Usha Fabs Private Ltd. which is factually incorrect. In fact, the amounts mentioned in the SCN were advanced by the appellant to M/s. Usha Fabs Pvt. Ltd and not the other way round. The appellant is a proprietary firm of Smt. Usha Vai....

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....Gogia, Accountant of the Company and Shri Rakesh Kr. Dhawan, Assistant of the Company appeared before me for personal hearing on 18.12.2017 in the instant case. Shri Mutneja referred to an earlier reply dated 10.12.2012 and his latest reply dated 08.12.2017 and submitted that Mrs. Usha Vaid, the Proprietor of the Company had never taken any amount from the Company and no entry of any service charges/rent had been posted in the books of a/c of the Company/Noticee as alleged by Audit. It was further submitted that, they had also submitted a Certificate from the auditor of the company certifying that the premises was owned by Mrs. Vaid and the Company had been using part of the premises no. 451 and 436. The Company had not paid any rent or any....