TaxTMI 
TaxTMI 
2025 (6) TMI 1011
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....red with the Department for providing taxable services of Works contract/Construction services other than residential complex, including commercial/industrial buildings or civil structures, Erection, commissioning and installation Service, Other Taxable Services-Other than the 119 listed. 2.2 On the basis of information received from Income Tax Department under third party data exchange policy (Form-26AS), it was observed that appellant has received a some of Rs.59,85,579/- on account of providing declared services. On comparison of the said figures with the ST-3 return for the relevant period, it was observed that appellant had short paid/not paid the service tax due in respect of consideration so received. 2.3 Jurisdictional Range Superintendent vide his letter and e-mail dated 24.12.2020 asked the appellant to provide following documents- "1. Copy of 26AS for the financial years (2014-15, 2015-16, 2016-17 and 2017-18) 2. Copy of Income Tax returns filed (2014-15, 2015-16, 2016-17 and 2017-18) 3. ST-3 Returns (2014-15, 2015-16, 2016-17 and 2017 to June 2017) 4. Balance Sheet (2014-15, 2015-16, 2016-17) 5. Trial Balance (April 201....
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....f Rs. 7,39,818/- on the Noticee, under Section 78 of the Finance Act, 1994 read with Section 174 of the Central GST Act, 2017. (iv) I order the Noticee to pay late fee of Rs.40,000/- under Section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 and also read with Section 174 of the Central GST Act, 2017and order to recover from the Noticee. (v) I impose a penalty of Rs. 10,000/- on Noticee under Section 77(2) of the Finance Act, 1994 read with Section 174 of the Central GST Act, 2017 for contravention of the Act." 2.7 Aggrieved appellant have filed appeal before Commissioner (Appeals) which has been dismissed as per the impugned order referred in para 1 above. 2.8 Aggrieved appellant have filed this appeal. 3.1 I have heard Shri Santosh Kumar Singh Counsel appearing for the appellants and Shri A.K. Choudhary Authorized Representative for the revenue. 3.2 Arguing for the appellant learned Counsel submits that- • Demand for the period March, 2014 to September, 2014 for which the return was due and filed in the month of October, 2014 has been made beyond the period of 5 years as the show cause notice has been issu....
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....certained and eligibility of exemption as claimed by them can't be extended to them. The contention of appellant for non-submission of records that advocate was responsible for filing returns to various department and records were available in his office and he is not proving the same, is not sustainable as under the provisions of Finance Act, the registered person is responsible for keeping record safely and to produce before the officer as and when called for. As regards for nature or classification of service provided by appellant, the contention of the appellant that they could lay hands on some documents from the office of earlier advocate titled SUMMARY SHEET FOR SUB CONTRACTOR'S PAYMENT, issued by M/S. TRF Limited, No other records except some TR-6 challans showing payment of service tax were found. The contention of the appellant that they had provided the same service to two other recipients namely M/S. Jubilant Life Sciences Ltd. and M/S. Jubilant Agri Consumer Products Ltd. at Gajraula during the financial year 2014-15 can't be accepted as for nature of work done, contracts and bills are required which they failed to submit. In view of the above, I hold ....
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.... of the said section; and (ii) the 31st day of December, 2020 shall be the end date to which the time limit for completion or compliance of such action shall stand extended. In the instant case the show cause notice issued on 30.12.2020 which is well with in statutory time limit of 31.12.2020, extended by the said Notification, and the date of service is also not contested by the appellant as beyond 31.12.2020, hence I find that the notice was served upon them on or before 31.12.2020. Thus, for the demand for the year 2014-15, so based on the third party data/information received from the Income Tax Department, the issuance of the SCN on 30.12.2020 by invoking the extended period of time limitation, the provisions of which are squarely applicable to the facts of the subject case, supra, is very well within the statutory time limitation. Thus, I find that the said contentions of the appellant are unfounded on factual and legal terms. (v). Now I examine the element of the invocation of the extended period of limitation under proviso to Section 73(1) of finance Act, 1994, and imposition of penalty under section 78 of Finance Act, 1994. I find that the a....
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.... cast on appellant to furnish details to authorities at prescribed frequency under Rule 7 of Service Tax Rules, 1994 and declare services rendered, assess tax due and make payment of Service Tax by due date Non-payment of Service Tax came to light in pursuance to investigation Extended period of limitation sustainable There being suppression of fact, penalty under Section 78 of Finance Act, 1994 warranted - Interest payable Appropriate penalties under Sections 76. 77 and 78 ibid payable - Sections 73 and 75 ibid. (paras 11, 12, 13] This order was upheld by the Hon'ble Supreme Court and heldin Us Judgement that Demand-Limitation- Extended period invokable for fallure of registered assessee to furnish details and to pay service tax under Rule reported in [2016(44)STRJ276(SC) (II). CAIRN ENERGY INDIA PVT. LTD.VS COMMR. OF C. EX. & CUS., VISAKHAPATNAM-II (2019 (27) G.S.T.L. 363 (Tri. Hyd.)) Held Demand -Limitation Extended period of Assessee violating conditions of Finance Act, 1994 and Rules and failed to pay Service Tax with intent to evade tax Extended period of limitation applicable - Affirmed by the Hon'able Supreme Court in case reported in 2020....
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....h such late fee not exceeding twenty thousand rupees, for delayed furnishing of return, as may be prescribed. Further Rule 7 C of the Service Tax Rules, 1994 as amended provides that- (1) Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit of the Central Government, for the period of delay of- (i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees; (ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of such return, an amount of one thousand rupees; and (iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return. Provided that the total amount payable in terms of this rule shall not exceed twenty thousand rupees. ST-3 FOR THE PERIOD DUE DATE OF FILING RETURN ACTUAL DATE OF FILING RETURN DELAY April 14 to September 14 14.11.2014 23.10.2014 0 Oct....
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....By an order dated 27.03.2020 this Court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders. The order dated 15.03.2020 was extended from time to time. Though, we have not seen the end of the pandemic, there is considerable improvement. The lockdown has been lifted and the country is returning to normalcy. Almost all the Courts and Tribunals are functioning either physically or by virtual mode. We are of the opinion that the order dated 15.03.2020 has served its purpose and in view of the changing scenario relating to the pandemic, the extension of limitation should come to an end. 2. We have considered the suggestions of the learned Attorney General for India regarding the future course of action. We deem it appropriate to issue the following directions: - 1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In ca....
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....as given any relief to the appellant in this regard. For the purpose of examining these documents and re-determining the tax liability in accordance with the above invoices and circular, the matter is remanded back to the Original Authority for rendering suitable findings in this regards. 4.7 However, I find that appellant had provided all these documents to his advocate/accountant for filing the return in due time which has due to ignorance of advocate/accountant not filed by the said advocate/accountant in time. I find that it is a fit case where such ignorance would not be made a reason for imposition of penalty on the appellant under Section 78 of the Act and I set aside the same. 4.8 I also reduce the late fee imposed on the appellant under Section 70 of the Finance Act, 1994 to Rs 10,000/-. 4.9 Accordingly, impugned order needs to be set aside and matter is remanded back to Original Authority for re-determination of the tax liability in terms of observations made in para 4.5, 4.6 & 4.7. 5.1 Appeal is partly allowed and matter is remanded back to Original Authority for decisions as per the observations in para-4.5, 4.6 & 4.7 above. 5.2 As matter is for the perio....
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....HEDPUR 831007 PURCHASE ORDER R&F 18-06.2014 8640001940/9C/BMHS 10-06.2014 6020902757 E N8. ! AAACT6352M X80910 MG IST REGN NG RS ---- 18-06.2014 QUOT NO SPECIAL INSTRUCTIONS 106403 Power Tech arminager, Gajraula leur Shi Shakti Iren Store. PLEASE FURNISH THE'S INSPECTION REPORT ALONG WITH YOUR DELIVERY CHAI PLEASE SUPPLY UNDERMENTIONED GOODS SUBJECT TO CONDITIONS PRINTED OVER LEAF ITEM CODE PLEASE SUPPLY UNDERMENTIONED GOODS SUBJECT TO DESCRIPTION QUANTITY CONDITIONS PRINTED UNITI RATE (N Rs) OVER LEAF VALUE (IN Rs.) DELME 3. cable) as BOM. Price - Firm throughout the Execution of Order. 4, 5, 6, Place of Work # NTPC Barh Package 1 CHP. Taxes & Duties - Service Tax wil be paid extra at actual. Delivery - Commissioning shall be Completed within 31.07.2015 Auxiliaries subject to availability Of fronts. free issue erection with materials, site clearance .Hovever you shall adhere to our erection and Commissioning schedules as and when committed to NTPC. 7. Site Mobilization - Within 1 Week from Date of Receipt of LOUPO. 8. Payment Terms - All Payment will be released within 30-80 Days from the Date of Recei....
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....T 6352M MORTO S(C) IST REGN NO. 3-5 (R) - 1006.2014 6020002757 1806.2014 QUOT NO. : SPECIAL INSTRUCTIONS 106403 Power Tech Lasminager, Gajraula - The order number and lnem Cate must be mentioned on Despekth advice, chuden & modica Near Shiv Shakti Iron Store, PLEASE FURNISH TRUP'S INSPECTION REPORT ALONG WITH YOUR DELIVERY CHAL PLEASE SUPPLY UNDERMENTIONED GOODS SUIFCT TO CONDITIONS PRINTED OVER LEAF ITEM CODE PLEASE SUPPLY UNDERMENTIONED DESCRIPTION GOODS SUIFCT TO QUANTITY CONDITIONS PRINTED UNITI RATE (IN Rs.) OVER LEAF VALUE (IN Rs.) DELIVE 9. 10. E.Each Invoice will be attached with Joint Pretocel which will Indicate the Equipment Details, Quantity And Its Location. M's TRF wil provide Space at Site for Construction of Office Store. As and when required M/s Porver Tech wuil raise, the for Issuance of Material. M's Power Tech will ensure Proper Safety of all Personals and Indent 11. Directly er Principally. Full Time Certified Safety Oficer will deployed at Site to Ensure Safety. Necessary Requirement/Safety Equipment (PPE's) will be in Mis Power Tech Scope, Vendar follow NTPC Safety Rules strictly. Bracket for Pull Chord and ....
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.... SALES TAX: SURCHARGE : OCTROI: DISCOUNT: DESPATCH INSTRUCTIONS: FREIGHT: INSURANCE : PLACE OF DEUNNITPC Barh project PKG & FWDG: INSPECTION: For TRF LIMITED DUREAC: 700009370 For M/s Power Tech 1/8/resal Document 4 58- TRF Limited A 190794 ENTERPRISE MATERIALS MANAGEMENT DIVISION 11. Station Road, Burma Mines JAMSHEDPUR-831007 PURCHASE ORDER R&F 1806.2014 8640001340/90/BMHS 18-06.2014 6020002757 18-06.2014 IST REGN NO. JR-5 (RI QUOT NO. : SPECIAL INSTRUCTIONS 106403 Please acknowledge recept and send acceptance 1 Devery is the essence of the onetract. Pover Tech Larminagar, Gajraula Al Corespondence genezing to this onter should be addressed to the Materials Manager Near Shiv Shakti Iron Store, PLEASE FURNISH THE'S INSPECTION REPORT ALONG WITH YOUR DELIVERY CHA PLEASE SUPPLY UNDERMENTIONED GOODS SUBJECT TO CONDITIONS PRINTED OVER LEAF ITEM CODE DESCRIPTION UNDERMENTIONED QUANTITY GOODS SUBJECT TO UNITI RATE (IN Rs) VALUE (IN Rs) CONDITIONS PRINTED OVER LEAF DELM commissioning process schedule & terms as per site requirement. 2 Alto If M's Power Tech Back off to execut....
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.... will provide all Testing Kits and Engineers. provide assistance during these Tests. M's TRF Enquiry Dated-29.05.2014. Mis Power Tech revise Offer Ret: Dated by the Manufacturer M's Power Tech a. b. 03.08.14. Except this M/s Powver Tech Must follow All NTPC Norms about safety, statuary Complaisance, Erection & VALUE (IN Rs.) OVER LEAF UNITI RATE (IN Rs.) CONDITIONS iwithin 1 Weeks of Receipt of Order. All Other Consumables like other Hard Wares, Earthling Chamber (If require). Gas Electrodes, Ferrules, Cable Dressing and Clamping Conduits. trifol clamp,Computerized Ferule Tech Scope. Mis TRF will provide Crane Free of Cost Civil Materials PVC Insulation Materials, Saddles for ete shall be in M/s for only Erection of for Tape Rigid Powver MCC the M/s Tech will arrange of Materials or Basis Panels.For all other Equipment's M/s Pover Hydra, tractor trolley at their own for shifting TRF will Provide the same on Chargeable 15M's TRF will provide One Set of Hard as Electrical Engineering Draviings & Documents 16.Testing of Numerical Relays, CT & PT Resistance Test, Relay Setting ....
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....f Personnel OSicor. Signature of RE, 3 Clerked & Prygured by Passed förpayment Payment accepted & Received by For M/s Power Tech Proprietor For M/s Power Tech Proprietor LIMITED Regd. Office :- 13, Station Road, Ourmandras. Jamshedpur SUMMARY SHEET FOR SUB CONTRACTOR'S Armature-7 - 83 1007 (Jharkhand) PAYMENTS 1005- 0820 , NOPC .CARH&PATNA . , /BMHS Date SITE. TO. It's Power Tech SAP P.O, No. 4040001940 P.O.Value fis. 23069687/ :- Electrical Erection,Testing & Commissioning Job Nature of work Work done period : 01.11.14 to 15.12.14 all fhet. Noc - 4th RA [Erection]_Dt.01.01.15 100% Cumulative Value upto this bill ; Service Tax R4 Sou Dess 2% on ST- 1164,40 Rs 3& H Cess 1% Document 7 61 TRF LIMITED Read. Ofice: 11, Station Road, Burnations Jamshedpur -831007 (Jharkhand) SUMMARY SHEET FOR SUB CONTRACTOR'S PAYMENTS SITE NTPC /BARH/ PATNA IODS :- 0820 ho Mis Power Tech SAP P.O. No: 4640001940 /OMHS P.O.Valut Rs. 22055667/- Nature of work :- Electrical Erection,Testing & Commissioning Job Date : 18.06.14 Vwwk done period : 01.11.14 to 15.12.14 BPRet. Noc . 3rd RA ,DL.21.12.14 100% Cum....
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....251.1 432931.90 Total Service Tax Payable 222185.90 Gross Total Amount DEDUCTION 20925.00 Rs 1. Retention @ 10% - after getting commissioning certificato 20925.00 2. Retention @ 10% - after Successful completion of PG Test R$ 4185.00 3. Income Tax @ 2% on 100% value 4. WCT @ 5% on Material Part 5. Building Cess @ 1% 5. Total deduction Rs . 0.00 Rs 2093.00 Rs 5.48128.00 R$ 174057.90 Rs. NET PAYABLE AMOUNT RECT VERES- Petit nole No. Date Amount Debatt Mole Recovery Nice 0 0.00 Rs 174057.90 ERs. NET PAYABLE AMOUNT: (Rupees One Lakh seventy four thousand fifty seven & paise ninety only) Codiwaller As per Contract terms, the Work / Measurement certified in this Rabl has been duly certified by Concerned dept. of NTPC Signature of RM. Sigs. of Engineer ... Declaration: Sub contractor has discharge his PF & ESI liabilities up to date 0 cl14 Signature of Personnel Officer .. Signature of RE .. Sign_of Sub Contractor ... Payment accepted & Received by Kay/ 05/1/2015 Checked's/Prepared by Passed for payment For Mis Power Tech For M/s Power Tech Proprietor ....