TaxTMI 
TaxTMI 
2024 (11) TMI 924
X X X X Extracts X X X X
X X X X Extracts X X X X
....he hearing several time. However, the matter is very old and the appellant is in the process of obtaining the relevant documents from the service recipient M/s Bharat Heavy Electrical Limited (BHEL) which is Central Gov. Undertaking. Since the documents are still not received, it is humbly requested that one more adjournment may kindly be allowed and the appeal may be re-fixed after a month on such date as convenient to the Hon'ble Bench." 2.1 Reason stated by the learned counsel with regards to receipt of documents from the service recipient does not appear to be proper as the period of dispute is from 2012-13 to 2015-16. 2.2 Proviso to Section 35C(1) states limit of maximum adjournment that can be granted by the Bench and that numbe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce to show that gross amount charge includes service tax, benefit of cum-duty price cannot be allowed". I find that the appellant has not produced any evidence/documents in support of their claim that gross amount charge includes service tax. Thus, I find that the appellant is not eligible for the cum-tax benefit as per Section 67(2) of the Act. 4.4 As regards to contention of the appellant that they were eligible for threshold exemption during the F.Y. 2012-13, I observe that the appellant has not produced any evidence that aggregate value of taxable services rendered by appellant was below of Rs.10 Lakh during the preceding financial year i.e. 2011-12. Therefore, the appellant is not entitled to threshold exemption of Rs.10 lakh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reement has been relied upon in the present case the demand has been made on the basis of the third party information received from the income tax department. In case of Balaji Manpower Services [2021 (55) G.S.T.L. 537 (P & H)] Hon'ble Punjab and Haryana High Court held as under: "6. The conceded position emerging from record is that the Petitioner declared lesser value of service in the service tax returns than value shown in the balance sheet and 26AS Forms. The Respondent considered value shown in 26AS Forms as "cum tax value" and compared with value shown in balance sheet. The Petitioner submitted sample invoices and certificate of Chartered Accountant certifying that invoices were inclusive of service tax. The Settlement Commi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reason to deny benefit of cum tax value. 9. In view of our above findings, present petition deserves to be allowed and accordingly allowed. Order dated 28-12-2017 (Annexure P-5) passed by Settlement Commission is modified and Respondent is directed to calculate liability after granting benefit of cum tax value." 4.4 In case of Professional Couriers [2013 (32) S.T.R. 348 (Tri. - Mumbai)] Bombay Bench held as follows : "5.1 As regards the first issue, i.e., regarding treating the consideration received for the services rendered as cum-tax and allowing deduction towards the service tax liability, there is merit in the appellant's case. Inasmuch as the appellant has not collected service tax from the recipient of the servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "3. Service tax is an indirect tax. As per this system of taxation, tax borne by the consumer of goods/services is collected by the assessee (manufacturer/service provider) and remitted to the Government. When the amount is collected for the provision of services, the total compensation received should be treated as inclusive of service tax due to be paid by the ultimate customer of the services unless service tax is also paid by the customer separately. So considered, when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus service tax payable. We find that this principle has been legislated in the following terms with effect from 18-4-2006 in ....