2025 (1) TMI 314

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....ements of Demand issued under Section 73 of the Finance Act, 1994: S.No. SOD / SCN No. Date Period of Demand Service Tax demanded (In Rs. ) 1 SCN : 238/2012 14.06.2012 April 2008 to November 2011 26,39,153 2 SOD : 14/2013 11.02.2013 December 2011 to March 2012 9,897 3 SOD : 156/2014 18.06.2014 April 2012 to June 2012 55,79,276 4 SCN : 236/2014 16.09.2014 July 2012 to March 2013 1,55,70,769 5 SCN : 32/2016 13.04.2016 April 2013 to March 2015 4,21,84,332 6 SOD : 13/2018 05.04.2018 April 2015 to June 2017 4,01,67,336 3. The case of the petitioner is that the petitioner was providing Goods Transport Operator Service and Clearing and Forwarding Services and that in the course of audit of accounts of the Unit b....

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....his connection, a reference was also made to the decision of the Hon'ble Supreme Court in Nizam Sugar Factory Vs. Collector of Central Excise, A.P., (2006) 11 SCC 573 / 2006 SCC OnLine SC 455 and in Hyderabad Polymers Private Limited Vs. Commissioner of Central Excise, Hyderabad, (2006) 11 SCC 578 / 2004 SCC OnLine 345. 8. Learned Senior Standing Counsel for the respondents on the other hand would submit that the Impugned Order dated 26.10.2021 does not warrant any interference under Article 226 of the Constitution of India. 9. It is submitted that at best the petitioner can challenge the Assessment Order for any infraction in the procedure adopted while passing the Assessment Order. In this case, there are none of infraction. 10. Th....

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.... service has been separately indicated in the invoice issued by the service provider to the recipient of service; vii. the service provider recovers from the recipient of service only such amount as has been paid by him to the third party; and viii. the goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account. Explanation 1.- For the purposes of sub-rule (2), "pure agent" means a person who - (a) enters into a contractual agreement with the recipient of service to act as his pure agent to incur expenditure or costs in the course of providing taxable service; (b)neither intends to hold nor holds any title to the....

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....ever, the fact remains that the petitioner is providing Clearing and Forwarding Services and that of a Goods Transport Agent (GTA) / Goods Transport Operator (GTO). 17. During the course of audit of accounts of the Unit by the Internal Audit Group of Service Tax Commissionerate, several expenses would have been incurred by the petitioner from various ancillary service providers as pure agent of the customers / clients for whom, the petitioner was providing such services viz., Goods Transport Operator Service and Clearing and Forwarding Services. 18. Therefore, to balance the interest of the petitioner and the respondents and considering the fact that the disputes pertains to the period starting from April 2008 ending with 2017 i.e., 30.06....