TaxTMI 
TaxTMI 
2024 (3) TMI 1103
X X X X Extracts X X X X
X X X X Extracts X X X X
....siness Auxiliary Services/Renting of Immovable Property services/services of sale of Space or time for advertisement/Business Support Services. 2. The department noted during audit of the appellant's record for the period 4/2010 to 3/2015 from the scrutiny of profit and loss account that under the head of Sundry Debtors E-55, an amount pending against Government Debtors for canteen stall is Rs. 11,12,48,118/- and Rs. 2,20,73,890/- is in head of Private Debtors for casual contracts. Documents such a bills/invoices/challans were issued against service provided by the RSRTC but same were neither included in the gross value of taxable services nor were shown in ST-3 Returns of the respective period by them. The appellant had also not deposit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on 1.10.1964 under the Road Transport Act 1950. It has 5000 buses in its fleet and 56 depots across the State and 3 depots outside the State, i.e. Indore, Ahmadabad and Delhi. The State Transport Corporation is defined under clause 42 of section 2 of Motor Vehicle Act, 1988 'any service given to the State Transport Undertaking by way of giving on hire of the Motor Vehicle amount to carry passengers or exempted from service tax merely for the reason the appellant is not a merely business entity. The demand has wrongly been confirmed by the department. Reliance is placed on the decisions of Supreme Court in the case of Commissioner of Central Excise, Chandigarh vs Pepsi Foods Ltd. Learned Counsel further mentioned the extended period has ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- has been reduced by Commissioner (Appeals) to an amount of Rs. 1,37,96,613/-, which has been confirmed alleging it to be the non-released receivables (sundry) from various Government debtors and private debtors (sundry debtors). Sundry debtors has been defined under Finance Act, 1994. As per normal terms sundry debtors refer to businesses, individuals or companies receiving services or products from another company or business without making the payment immediately. The payment occurs on a credit basis, where the debtors are liable to pay the money in future, i.e. the money lent to the sundry debtors is expected to return in the business financials within a short period of time. Payments on some future date to the sundry accounts are cons....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In the Final Order of the Bangalore Bench of this Tribunal in the case of Indian Oil Sky Tanking Ltd. vs CST, Bangalore [2015 (38) STR 221 (Tri-Bang)] also it was held that it is the burden cast upon the department to show that the assessee has recovered the cost of service rendered. In the absence of such recovery, the question of levy of service tax does not at all arise. The book adjustment cannot be the ground to fix the liability. In another decision titled as M/s. Indian Machine Tools Manufacturer Association vs Commissioner of Central Excise, Panchkula, this Tribunal's Chandigarh Bench vide Final Order No. 60403/2023 has held that it is settled principles of law that service tax can be levied only when there is clear identification ....