TaxTMI 
TaxTMI 
2024 (12) TMI 673
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....Wire and Cable " and also engaged in providing/receiving services like GTA services, Rent-a-Cab Services, Manpower Recruitment/Supply Agency Services, Security/Detective Agency Service, etc. On the audit of the records of the appellant, it was found that the appellant has short paid/not paid service tax under Reverse Charge Mechanism on "Man Power Recruitment or Supply Agency Service" amounting to Rs.2,35,577/- during the period from April, 2015 to June, 2017 by contravening the provisions of Section 66B and Section 68 of the Act read with Rule 6 of the Service Tax Rules, 1994 and the Notification No.30/2012-ST dated 20.06.2012. The value of services as shown in the ST-3 Returns and the balance sheet was reconciled and it was found that the....
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....countant's Certificate is a substantial proof, which is issued after due verification of financial records/balance sheet and accounts and ledger and the same cannot be denied by the Department unless the same is rebutted by substantial evidence. The Commissioner (Appeals) noted that ample opportunity was granted to the appellant, however, they failed to submit the relevant documents in support of their contentions that no service tax liability can be imposed on them. Accordingly, the differential amount of service tax was confirmed along with interest and penalty by the impugned order. Being aggrieved, the present appeal has been preferred before this Tribunal. 4. Heard Shri Suhrid Bhatnagar, learned counsel for the appellant and Shri Rohi....
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....el for the appellant has during the course of arguments relied on the reply to the show cause notice, which was submitted by them on 14.02.2020 along with Chartered Accountant's Certificate and Journal Voucher. That both the Authorities below have categorically noted that the appellant had not submitted any reply to the show cause notice nor appeared for personal hearing despite ample opportunities being granted. Without going into the details as to whether the reply was actually filed and received by the Authorities below, I find that the IAR No.698/2018-19 dated 15.04.2019 records the admission of the appellant where he agrees that he will deposit the short payment of amount of Rs.2,35,577/-, after discussion with the Consultant. The rele....
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....cate as against the Audit Report. The appellant is, therefore, liable to pay the differential service tax amount as confirmed by the Authorities below. Consequently, the appellant is also liable to pay the interest, which is automatically leviable under Section 75 of the Act. 8. I agree with the Commissioner (Appeals) that in the era of self-assessment procedure, the assessee has greater responsibility to correctly assess his service tax liability under correct classification, taxable value and the tax payable thereon under the provisions of the Finance Act and the Rules made thereunder. In the present case, the appellant was aware that they were liable to discharge service tax liability on "Man Power Service" under the reverse charge mech....