TaxTMI 
TaxTMI 
2024 (11) TMI 1348
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....ginal. 2. Briefly stated facts of the present case are that the appellant is engaged in providing Information & Technology services to the service receivers located outside India. The present proceedings against the appellant were initiated on the basis of gross receipts as shown in Income Tax Returns and Form 26-AS for the year 2014-15 vide Show Cause Notice dated 29.09.2020 which was allegedly not received by the appellant rather the appellant received the notice for virtual hearing and received the same through their authorized representative on 18.02.2022 only. After following the due process and considering the submissions and documents including the FIRC and other details, the Original Authority accepted that the activity undertake....
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....d by referring irrelevant discrepancies which was not the issue for determination especially when the Original Authority accepted the receipts to be export proceeds on the basis of FIRC which is a legal document for acceptance of the proof of export of services. 4.5 He further submits that the Commissioner (Appeals) has confirmed the demand by invoking the extended period of limitation. He also submits that entire demand in the present case is barred by limitation because the Show Cause Notice was issued after the expiry of normal period of limitation i.e. on 29.09.2020 which was otherwise served on 18.02.2022 whereas the period of demand is October 2014 to March 2015. 4.6 He further submits that the Commissioner (Appeals) has not giv....
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....ences on record. 6.2 Further, I find that on appeal filed by the Revenue, the learned Commissioner (Appeals) without considering the reasons on the basis of which the Original Authority has dropped the proceedings, proceeded to confirm the demand on the basis of irrelevant discrepancies which was not the issue for determination especially when the Original Authority has accepted the receipts to be export proceeds on the basis of FIRC which is a legal document for acceptance of proof of export of service. 6.3 Further, I find that the entire proceedings against the appellant were initiated on the basis of gross receipts as shown in the Income Tax Returns and Form 26-AS for the year 2014-15. 6.4 I also find that the entire demand in t....