TaxTMI 
TaxTMI 
2023 (5) TMI 1130
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....e tax registration and is engaged in providing taxable services under the category of "Renting of Immovable Properties, Manpower Supply Services, Legal professional & Consultancy & Rent-a-Cab Services etc. In the course of audit for the period 2012-2013 to 2015-2016, it appeared to Revenue that as per the balance sheet the taxable value of legal, professional and consultancy expenses comes to Rs.8,09,07,952/-whereas as per ST-3 Returns, it is shown at Rs.25,57,721/-. Hence, it appeared that the appellant have suppressed taxable value of Rs.7,81,50,231/- on which service tax under RCM comes to Rs.1,01,44,126/- . 3. Similarly, as per balance sheet, the taxable value of security expenses comes to Rs.8,83,28,081/- . Whereas as per ST-3 Retur....
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.... that manpower and security service of Rs.2,67,52,302/- is taxable under RCM as pointed out by revenue, which amount has 4 parts as follows: - (a) Rs.20,95,745/- for their DTA operations, of which service provider is having status individual/HUF/partnership, (b) Rs.54,75,845/- for their DTA operation, where service provider is a Private Limited Company and thus, as per notification, there is no liability under RCM. It was also pointed out that the service provider have charged and collected service tax, (c) On amount of Rs.1,69,68,954/- having paid to service provider towards the SEZ operation, which is exempt and further the service provider is a Private Limited Company. Thus, there is no service tax liability un....
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.... 7. This is a second round of allegation. Earlier this matter had come up before this Tribunal when the appeal was allowed by way of remand vide Final Order No.50351 dated 18.02.2020 with the following directions :- "5. Heard the parties and perused the records. 6. On going through the impugned order, I find that in this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any service tax or not. Therefore, arguments advanced by the learned Authorised Representative for the Revenue is not sustainable. 7. Further, I find that in this case, without corelation/ verification by the authorities below has confirmed the huge demand against the appellant, which s....
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....inting out that in several cases, the service providers have charged the service tax and collected from the Appellant, in which case no tax was payable under the RCM mechanism. It is evident from the plain reading of the show cause notice that the demand has been raised on the basis of assumptions and presumptions without verifying the records. The liability of RCM has to be worked out with respect to each transaction or invoice/voucher issued by the provider of service. Whether service tax has been charged or not or has been charged at a lower rate, as per concession allowed under notification No.30/2012-ST. Further, the liability under RCM on the recipient of service/appellant also depends upon the status of the service provider as to whe....