TaxTMI 
TaxTMI 
2025 (7) TMI 151
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....or adjudication are as follows : 1.1 The appellant is engaged in providing Erection, Commissioning and Installation Service ECS and Maintenance or Repair Service MRS to various telephone service providers. During the course of audit of the appellant record for the period from April 2016 to March 2017 the difference in the taxable value shown in ST-3 returns from the income booked in the statutory record like balance sheet vis-à-vis job work receipt for the said period was observed by the department and the appellant was found to have not paid service tax on the amount of the said difference. Resultantly, vide Show Cause Notice No. 62/2021-22 dated 30.07.2021, service tax amounting to Rs. 25,66,614/- along with the proportionate in....
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....uly 2021 proposing the demand for the period 2016-2017 is not permissible to the department. Show cause notice is alleged to be barred by time. 3.1 Learned counsel further submitted that the findings in para 8 of the impugned order in appeal are not applicable to the facts and circumstances of the present case. Rule 3 of Point of Taxation Rules, 2011 has wrongly been invoked. The allegations of non cooperation in para 9 of the order in appeal are also been vehemently objected. With these observations, the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 4. While rebutting these submissions, learned Authorized Representative for the department submitted that the appellant has not submitted any sup....
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....e time period specified in rule 4A of the Service Tax Rules, 1994, the point of taxation shall be the date of completion of provision of the service. (b) in a case, where the person providing the service, receives a payment before the time specified in clause (a), the time, when he receives such payment, to the extent of such payment." 7. These rules have been framed vide Notification No. 18/2011 dated 1.4.2011 which tends to determine the point in time when the services shall be deemed to be provided. According to this rule, the time of provision of service will be the earliest of the following date: (i) Date on which service is provided or to be provided; (ii) The date of invoice; (iii) The date of payment am....
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....he entire amount received by the appellant as reflected in the Form 26AS is the consideration for services provided and without examining whether the difference was because of any exemption or abatement. It is not legal to presume that the entire differential amount was on account of consideration for providing services, as was held by the Tribunal, Allahabad Bench in the case of M/s Kush Constructions Vs. CGST NACIN, ZTI, Kanpur 2019 (5) TMI 1248-CESTAT Allababad. This Tribunal, Bangalore Bench in the case titled as Indus Motor Company Vs. CCE, Cochin 2008 (9) STR (Tri.-Bang.) held that demand of service tax based on assumptions and presumptions cannot be confirmed. 10. I also observe that the department came to know about the affairs o....
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....uch strong words as fraud, collusion or wilful default. In fact it is the mildest expression used in the proviso. Yet the surroundings in which it has been used it has to be construed strictly. It does not mean any omission. The act must be deliberate. In taxation, it can have only one meaning that the correct information was not disclosed deliberately to escape from payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression." 11. In view of this discussion, it is held that extended period is wrongly invoked by the department while issuing the show cause notice. Since the entire period of demand is beyond the period of limitat....