2023 (9) TMI 1195

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....CBIC) ORDER: 1. The Assistant Commissioner (Legal & Prosecution), Central Tax, GST Commissioner at Hyderabad has filed complaint against M/s. B.S .Limited and this petitioner was arrayed as A2. 2. The said complaint was lodged for the reason of evasion of service tax on the following categories; i) Service Tax on receipt of 'Transport of Goods by Road' (GTA) Service under RCM-Ser....

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....pt of "Rent 2 A-Cab Services" under RCM for the period 2014-15-Service Tax liability of Rs. 1,35,825/-; vii) Short payment of Service Tax on receipt of "Legal Consultancy Service under RCM for the period 2013-14-Service Tax liability of Rs. 6,113/- and viii) Non-payment of Service Tax on amounts paid towards Director's Sitting Fee under 'Other Taxable Service other than 119 liste....

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....nces specified under Section 89 of the Finance Act, 1994. Now, therefore, I hereby sanction launching of prosecution under Section 89(4) of the Finance Act, 1994-read with Section 174(2) of the Central Goods and Service Tax Act, 2017-against M/s.BS Limited, Survey No. 41, Jeedipalli Village, Toopran Mandal, Medak District-502334." 5. As seen from the sanction order, there is no sanctio....