TaxTMI 
TaxTMI 
2023 (9) TMI 813
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....hmi Ganeshram , Superintendent for the Respondent ORDER Order : [ Per Hon'ble Mr. P. Dinesha ] Brief facts leading to the present dispute emanate from the fact that the appellants apparently had not paid Service Tax in respect the premises rented out to M/s. Joy Alukkas Traders (India) Pvt. Ltd. A common Show Cause Notice dated 15.10.2013 was issued alleging, inter alia, on the ground that M/s. Joy Alukkas was paying rent to Mrs. Shanthi Thiagarajan, Ms. Preethi Thiagarajan, M/s. Real Value Promoters (P) Ltd. and fifteen other co-owners and that a portion of the property was rented out to M/s. Bank of India, but however, Service Tax relating to this rental was partially remitted only on 23.01.2012 and hence, the appellants had cont....
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....he taxable value which is determined after deducting the property tax paid for the period in question, which was in terms of Notification No. 24/2007-ST dated 22.05.2007. Accordingly, the tenant i.e., M/s. Joy Alukkas, had remitted a sum of Rs.2,70,896/- for the period from October 2011 to March 2012 and a further sum of Rs.2,70,896/- for the period from October 2012 to March 2013 as Service Tax which aspect was required to be considered while re-quantifying the demand. 3. The adjudicating authority having considered the explanation of the appellants, however, vide common Order-in-Original No. 41/2020-ADC dated 27.11.2020, proceeded to confirm the demands as proposed in the Show Cause Notice. In the said order, the adjudicating authority....
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....o the levy of interest, we note that the same is mandatory in nature, but however, the same has not been quantified by the adjudicating authority. In view of the facts and circumstances of the case, we hold that any interest liability payable for the normal period alone could be demanded / adjusted. 8.1 The proposal in the Show Cause Notice, at paragraph 19, reads as under: - "19. Therefore, it appears that the noticees are liable to pay Service Tax of an amount of Rs.1,23,70,879/- (Rupees One Crore twenty three lakhs seventy thousand, eight hundred and seventy nine only) including Education Cess and Higher Education Cess for the period from April 2008 to December 2011 on the taxable value of Rs.11,38,20,631/- as detailed in the....
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....of the Show Cause Notice, which is the list of documents relied upon in this case, the Commissioner has listed out all the orders of the Hon'ble High Court of Kerala and hence, to say at a later stage that the Department had no knowledge, is a farce. 11. The fact however remains that the entire demand stood paid along with interest much before issuance of the Show Cause Notice, which are clearly reflected at paragraphs 10(b), (d) and (e) of the Show Cause Notice. Moreover, the tax in this case apparently having been demanded giving retrospective effect to the amendment, we are of the view that no suppression or fraud could be alleged to invoke the extended period of limitation. 12. For the very same reasons, we are also of the view th....
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....ith interest for delayed payment. It is high time, the authorities will change their attitude towards these tax payers, understanding the object with which this enactment is passed and also keep in mind the express provision as contained in sub-sec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person to whom it is issued. We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall is....