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2024 (12) TMI 286
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.... penalty. The period involved in this appeal is from April 2012 to March 2013 and the show cause notice is dated 22.10.2014. 2. A perusal of the show cause notice dated 22.10.2014 issued to the appellant shows that service tax has been demanded under "rent-a-cab service", "renting of immovable property", and income from taxation fees. 3. Though number of submissions were advanced by Shri Ankur Upadhyay, learned counsel for the appellant for setting aside the demands raised under the aforesaid three heads of service, but learned counsel for the appellant submitted that the impugned order deserves to be set aside for the sole reason that the show cause notice was issued beyond the period stipulated in the proviso to section 73(1) of the Fin....
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.... Indirect income in their Profit and Loss A/c, which is chargeable under the category of "Renting of immovable property." xxxxx xxxxx 3. The Noticee has shown income from Tution Fees amounting to Rs. 261060/- under the head of Indirect income in their Profit and Loss A/c, which is chargeable under the category of "commercial training or coaching centre". xxxxx As per Section 66 of the Act, Taxable value means gross amount charged from the client. This Taxable value shown in the Profit and loss A/c for the period 01.04.2012 to 31.03.2013 under the head of Indirect Income amounting to Rs. 2386485/- on which Service Tax amounting to Rs. 294969/- appears to be recoverable from them." 5. The appellant filed a reply to the show cause notic....
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....as erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: PROVIDED that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of- (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words "one year", the words "five years" had been substituted." 8. It would be seen from a perusal of sub-section (1) of sectio....
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....e provisions of the said section shall have effect as if, for the word "one year", the word "five years" has been substituted. 11. There can be a difference of opinion between the department and an assessee. An assessee may genuinely believe that duty is not leviable, while the department may believe that duty is leviable. The assessee may, therefore, not pay duty in the self-assessment carried out by the assessee, but this would not mean that the assessee has wilfully suppressed facts. To invoke the extended period of limitation, atleast one of the five necessary elements must be established and their existence cannot be presumed merely because the assessee is operating under self assessment. If some duty escapes assessment, the officers ....
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....nce sheet, which are public documents which the department could have ascertained. In this connection, reference can be made to the decision of the Tribunal in Mega Trends Advertising Ltd. vs. Commr. of C. Ex. & S.T., Lucknon [2020 (38) G.S.T.L. 57 (Tri. - All.)] wherein it has been held: "6. Apart from the merits of the case, we also find that the demand is squarely barred by limitation having been raised by invoking the longer period. The Revenue has picked up the figures from the balance sheet and profit and loss account maintained by the assessee. The balance sheet and profit and loss account has been held to be public documents by various decisions and it stands concluded that when the income arising from various activities stand ref....