2024 (10) TMI 1464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Mr. Samyak Jain, Ms. Drishti Saraf & Ms. Pragya Upadhayay, Advocates For the Respondent Through: Mr. Yogendra Aldak, Mr. Agrim Arora & Mr. Rishav Kumar, Advocates ORDER PER CM APPL. 25244/2024 (2 Days Delay in filing) & 25245/2024 (15 Days Delay in Refiling) 1. Bearing in the mind the disclosures made, the delay of 02 in filing and the delay of 15 days in refiling the appeal is condo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t / Assessee is liable to pay Service Tax on difference in figure of 'Income' in Form ST-3 and Form 26AS?" 4. The issue itself arises in the context of the functioning of the respondent as a Multi-Modal Transport Operator and who is stated to have made payments toward customs duty, air freight, ocean freight and surcharges for and on behalf of various clients. 5. From the material wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble under financial data summary sheet earned for activities covered under BSS. In the third show cause notice dated 11.04.2016, which was issued for period 2014-15 the demand was proposed on the amount under the category or BSS only. There is no mention of section 65B(44) of the Finance Act. Thus, the demand was proposed under BSS which was not even in existence during the period in dispute from ....