TaxTMI 
TaxTMI 
2024 (9) TMI 65
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....2024(T-RES) WRIT PETITION NO. 474 OF 2024(T-RES) WRIT PETITION NO. 2119 OF 2024(T-RES) WRIT PETITION NO. 2821 OF 2024(T-RES) WRIT PETITION NO. 4076 OF 2024(T-RES) WRIT PETITION NO. 4094 OF 2024(T-RES) WRIT PETITION NO. 13897 OF 2024(T-RES) WRIT PETITION NO. 16452 OF 2024(T-RES) WRIT PETITION NO. 17288 OF 2024(T-RES) WRIT PETITION NO. 19386 OF 2024(T-RES) Sri. Mohammed Sadiq M/s K.C.N. Digital Service, Karnataka Security Force-9 And Raa Detective, Prakash Rajashekhara Uppanni, Sri Guru Raghavendra Promoters And Developers, M/s. Sai Infratech Project, Sri Sheik Peer Mohammed, Muniswamappa Gunasheela, M/s Swamy Concrete Products Pvt Ltd., Mani And Sri Associates, M/s Krishi KPRC JV., Access Developers Private Limited, M/s. Ocean Constructions India Private Limited Koya And Company Constructions Ltd., Qness Software Private Limited, M/s. Mahesh Constructions, Eanswer Network India Private Limited, Ves India Securitas Private Ltd., M/s. Money Clinic, Versus Union of India, The Commissioner Central Tax (Appeals), Mysore, The Deputy Commissioner Of Central Tax, Bengaluru, The Assistant Commissioner GST West, Bengaluru, The Principal Commissioner of Central Tax And GST Bangalore, ....
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.... No. 15959/2021 WP No. 3318/2023 WP No. 24822/2022 WP No. 14425/2022 WP No. 8514/2023 WP No. 15018/2022 WP No. 24650/2022 WP No. 12906/2023 WP No. 22063/2022 WP No. 19792/2022 WP No. 25156/2022 WP No. 5896/2023 WP No. 17407/2023 WP No. 11154/2023 WP No. 9765/2022 WP No. 17591/2022 WP No. 1754/2023 WP No. 8858/2023 WP No. 16501/2023 WP No. 7071/2023 WP No. 9906/2023 WP No. 8409/2023 WP No. 8184/2023 WP No. 16170/2022 WP No. 1198/2024 WP No. 14092/2023 WP No.3 41/2023 WP No. 274/2023 WP No. 12003/2022 WP No. 13813/2022 WP No. 7829/2023 WP No. 20282/2022 WP No. 19000/2022 WP No. 8336/2023 WP No. 10238/2023 WP No. 6756/2024 4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes....
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....ying its mind and by examining the data received from the CBDT. 4. I submit that, Section 66B Finance Act, 1994 is the charging Section and Service is defined in Section 65B(44) and taxable Service is defined in Section 65B (51).The assessee is mandated to get the registration and secure compliance of the obligations placed on him by the Act which is prescribed in Chapter V of the Finance Act, 1994 (hereinafter called "the Act") read with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of Section 70 of the Finance Act, 1994, the petitioner is obligated to self-assess their liability and discharge the applicable tax as per the statutory provisions and the entire burden of compliance to statutory provisions is on the assessee themselves. As per the Act, the Show Cause Notice were issued in-terms of Section 73(1) of the Finance Act, 1994, as the services rendered by the assesses appeared to be classifiable as taxable service in terms of Section 65B(44) read with section 66B of the Finance Act, 1994. 5. I sub....
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....the letters issued by the department seeking documents/information/clarifications. In spite of several reminders there was no response from the assesses. Hence, the department in absence of any other option, issued the Show Cause Notices on the address provided by the CBDT(address as in PAN/ITR).These show cause notices were issued keeping in mind the statutory time lines. In some cases, even after the issuance of Show Cause Notices, the assessee did not render their reply or failed to produce any document/clarifications. 9. Therefore, in the absence of any clarifications or documents by the assessee, decisions were taken based on available information and the Order-In-Original were passed. No Show Cause Notices were issued by the department where the clarifications with requisite documents were provided in time. Therefore, the allegations of non-application of mind etc. are factually untenable and cannot be sustained. The following consolidated data is submitted to support the above contention: - Table-1 BANGALORE ZONE - DATA 01 02 03 04 05 06 07 Commissionerate's No. of cases received from CBDT No. of cases dr....
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....ear before the quasi-judicial authorities as the petitions are premature and a robust appellate remedy is provided by the Law. 12. I submit that the contents stated above are as per records and correct to the best of my knowledge, information and belief which I believe to be true". 6. Learned Senior Counsel Sri. V. Raghuraman has also filed a note in response to the proposal and the same is taken on record. 7. After hearing both sides and though certain issues were raised, however both sides eventually have made a submission that the Court can take note of the affidavit and pass appropriate orders. 8. Upon suggestion of the court, learned Additional Solicitor General has responded positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. 9. Needless to state, a bare perusal of all the petitions reveals that the petitioners have raised ....
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....adings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 4. The details of Writ Petitions and stages are as follows:- Sl. No. Writ Petition Number Stage of proceedings (order-in-original/appeal proceedings pending/order in appeal) 1 5920/2024 Order-in-appeal/Order-in-original 2 5366/2023 Order-in-original 3 10276/2023 Order-in-original 4 22271/2023 Show cause notice 5 23800/2023 Order-in-original 6 28265/2023 Order-in-original 7 29353/2023 Order-in-appeal/order-in-original 8 382/2024 Order-in-original 9 474/2024 Order-in-original 10 2119/2024 Order-in-original 11 2821/2024 Order-in-original 12 4076/2024 Order-in-original 13 4094/2024 Order-in-original ....