TaxTMI 
TaxTMI 
2025 (6) TMI 684
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...., a show cause notice was issued to the appellant on the ground that the turnover shown in the ST-3 Return is not tallying with the Income Tax records of the appellant. Accordingly, under the show cause notice the demand for the period 2016-17 and 2017-18 (till June, 2017) for Rs.5,36,642/- was made. After verifying the details, adjudicating authority confirmed the demand of Rs.1,19,474/- alongwith interest and equal amount of penalty and further penalty of Rs.20,000/- was also imposed under Section 70 of Finance Act. Being aggrieved, the appellants have filed their appeal before the Commissioner (Appeals). He has given the benefit of cum-tax to the appellant and modified the service tax payable as Rs.1,03,890/- alongwith interest and confi....
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.... appearing for the revenue submits that appellant was not regular in filing the ST-3 Returns. He further submits that they are not able to produce any proper evidence to the effect that they were providing services to the educational institutions. He submits that only on account of the Income Tax Returns, the Revenue came to know that appellant was not discharging their service tax liability properly. Accordingly, he prays that the appeal may be dismissed. 6.0 Heard both sides, perused the appeal papers and submissions made by both sides. 7.0 I find that the appellant has not charged Service Tax from their clients which has been noted by the Commissioner (Appeals), who has given the benefit of cum-tax in terms of Section 67 (2) of the Act.....
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....Miscellaneous Provisions Act, 1952 and the Employees State Insurance Act, 1948 created the liability upon the principal employer to contribute to the respective funds, an amount equal to employees contribution. Thus, in compliance of the said provisions, the service receiver M/s. HNGIL had contributed to such funds, the amount towards the workmen deployed by the appellant. The fact is not under dispute that such contributed amount was never given by such service receiver to the appellant. Thus, the gross value for the computation of service tax liability in the hands of the appellant will not take into consideration the amount of contribution made by the service receiver M/s. HNGIL directly into the respective heads of account. Therefore, i....
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....ances to registered Security Guards of the Board. - The wage and other allowances payable to the registered Security Guards of the Board every month by the registered principal employer shall be remitted by the registered principal employers by cheque to Secretary, of the Board, within such time after the end of the month, as may be specified by the Board. The Secretary thereupon shall arrange to disburse the wages and other dues, if any to the registered Security Guards of the Board on specified days every month subject to deductions, if any, recoverable from them under the Scheme; Provided that the Board may, if it thinks fit, and subject to such conditions as may be laid down by it, allow a registered principal employer to pay directly t....