TaxTMI 
TaxTMI 
2025 (5) TMI 2164
X X X X Extracts X X X X
X X X X Extracts X X X X
....ousand Five Hundred Eighty Two only) under Section 75 of the Act. iii) I impose the penalty of Rs. 2,96,582/- (Two Lakh Ninety Six Thousand Five Hundred Eighty Two only) ( upon them under section 78 of the Act for the failure to pay service tax and suppressing the facts and value of taxable service with intend to evade payment of service tax; (iv) I impose the penalty of Rs. 10,000/- (Rs. Ten Thousand Only) upon them under section 77 of the Act as amended for non-maintenance of Accounts and records. (v) I impose the penalty of Rs. 10,000/- (Rs. Ten Thousand Only) upon them under section 77 (1) (c) of the Act as amended for non-submitting of documents as were called for. (vi) I impose the penalty of Rs. 10,000/- (Rs. Ten Thousand Only) upon them under section 77(2) of the Act as amended for contravention of that chapter; (vii) I drop the demand of late fee amounting to Rs. 20,000/- (Rs. Twenty Thousand Only) per return under Rule 7C of the Rules read with section 70 of the Finance Act, for not filing of ST-3 returns;" 2.1 Appellant is registered with the department for providing taxable services under Section 65B (44) of the Finance Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....22, therefore, the present appeal filed by the appellant is within the time limit specified under Section 85(3A) of the Act inasmuch as they have received the impugned Order on 09.01.2022 and filed the present appeal on 29.04.2022. 4.1 The appellant has contested that the adjudicating authority has not followed principle of natural justice. I observe that the adjudicating authority has given opportunity of personal hearing on 16.03.2021, 10.06.2021, 26.07.2021 and 17.08.2021 but appellant has not appeared for personal hearing on any dates. Therefore, the adjudicating authority has no other option to decide the case on the basis of record available in file. Thus, I find no force in the contention of the appellant that the adjudicating authority has not followed principle of natural justice. 4.2 The appellant has contested that they have deposited service tax amounting to Rs.3,55,033/ during the disputed period but in the ST-3 return they have shown Rs. 24,500/- by mistake. Thus, there is no short payment of service tax. I observe that the appellant has produced a print out taken from ACES system showing payment of service tax amounting to Rs. 2,67,033/- dated 26.05....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as made available before Commissioner (Appeal) is reproduced below:- From the perusal of the above return it is evident that the value of sale of services indicated in the ITR return is zero. The figure of the sale of services taken for computing the demand in the Show cause notice and orders of the lower authority is Rs 23,89,359/-. What is the basis of the said figure is not evident. Impugned order compares the said amount with the gross profit indicated in the return. The appellant is having major earnings on the account of sale of goods. 4.4 I also find that revenue has undertaken the investigation if the matter in most shoddy matter and have never even attempted to arrive at the correct gross value of the services provided and have just relied upon the information received from Income Tax department without even caring to verify the correctness of the information received. Para 4 of the show cause notice reproduced below clearly indicates the manner in which the matter was investigated and enquiries made- "Whereas, from the information/data received from third party sources (RUD-1) as based upon Income Tax return (ITR) filed by the party before the Income Tax De....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Interest payable 5 Total tax and interest payable 6 350360 Original or Revised ORIGINAL Teves Paid a Advance Tax b TDS 300169 e TCS 12 d Self Assessment Tax e Total Taxes Paid (7a+7b-7c + 7d 7e 53015 % Tax Payable 16-7e) 8 9 | Refund (7e-6) 1498:0 Agriculture 10 | Exempt Income 10 Others The vetum ists been digitally signed by MOHAMMAD HASNAIN n the capacity of Tring PAN AALPI1276IC_ from IP Address 47.8.18.10! Et RAE BARELI ont 13-10-2016 Exc Si Nin & issuer Marche italie utile, saltiluns CA 2014.25.4.51-4131 AhratedahaLST Gujarat, 1.5.4.17=#1306333830303534.0 DO HOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU Assessment Year INDIAN INCOME TAX RETURN e froin manitetary business or profession) (Please see mele mans from a propter 66 of the Income-fax Rales.1962) ITR-4 ( For individuals and HL Fs having ine 2 0 16 - 17 FORM (Alan see attached instructions) Part A-GEN GENERAL PAN AALPH2761C Middle Name HASNAIN I-Individual PlatDoor/Block No Date of Birth/Formation(DD/MM/ lat/ Door'B Area/locality Road/Street/Post Office 03/02/1974 KAHARON KA ADDA ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Code Date of Audit(DD/MM/YYYY) NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS NATURE OF BUSINESS S.No Code [Please see instruction No.7(1)] TradeNamel TradeName2 TradeName3 0202- 0202-Retailers MOHD HASNANIN in Agriculture income 1 Any other income (specify nature and amount) 1 Others 119613 Total 196133 xi Total of other income (i + ii + ifi + iv + v + vi + vij + 2x 1199090 Closing Stock Raw material 3 Work-in-progress Wii Finished goods Total (3i + 3ii + 3iii) 393249 4 Total of credits to profit and loss account (1C + 2xi + 3iv) Opening Stock 393240 131286244 Raw material ii Work-in-progress iii Finished goods Total (5i + 5ii + 5iii) Purchases (net of refunds and duty or tax, if any) Duties and taxes, paid or payable, in respect of goods and spices purchased 394923 i Custom duty 117831032 if Counter veiling duty 7 iii Special additional duty iv Union excise duty v Service tax vi VAT/ Sales tax vii Any other tax, paid or payable viii Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii) vil 8 F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n are not maintained - (furnish the following information as on 31st day of March, 2016, in respect of business or profession) Amount of total sundry debtors WUCOUNT Amount of total sundry creditors Amount of total stock-in-trade d Amount of the cash balance rt A-P& L Profit and Loss Account for the financial year 2015-16 (fill items 1 to 52 in a case where regular books of accounts are maintained, otherwise fill item 53) Revenue from operations A operations Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) Sale of goods 121009838 i Sale of services iii Other operating revenues (specify nature and amouat) 1 Others c Total iv Total (i + ii + iiic) 51 4483 Aiv B Duties, taxes and cess, received or receivable, in respect of goods and services sold or supplied i Union Excise duties i Service tax iii VAT/ Sales tax iv Any other duty, tax and cess Total (i + ii + iii + iv) Total Revenue from operations (Aiv + Bv) E Other income i Rent ii Commission i Dividend income iv Interest income ale of fixed assets vi Profit on sale of investment being securities chargeabl....