TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1554
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....e tax, in terms of the Notification No. 25/2012-S.T. dated 20.06.2012. The appellants also provide Cosmetic and Plastic Surgery services, which are taxable as per the definition provided under the Finance Act, 1994. The said ancillary services were provided by the appellants from their establishment located at Thane. For providing such taxable services, the appellants got themselves registered with the jurisdictional Service Tax authorities. In respect of such taxable services, the appellants duly discharge the service tax liability. During the year 2012, the appellants obtained a 'non-assessee' registration from the Belapur Commissionerate. Such certificate was obtained by the appellants only for the limited purpose of payment of other cha....
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....as submitted that Bhiwandi Commissionerate is only empowered to issue the SCN in respect of short levy of service tax, if any, not paid by the appellants. To support such stand, learned Advocate drew our attention to the provision of Section 73 ibid to state that it is only "the Central Excise Officer", who is empowered to issue the SCN, seeking for payment of the non-levied or short-levied or short paid service tax. He further submitted that the establishment of the appellants located in Belapur Commissionerate cannot also be termed as an "assessee", in view of the fact that such unit or establishment is not registered with the Service Tax Department for provision of any taxable services. Thus, he submitted that since the Thane establishme....
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....n record that the appellants in their head office located at Thane are engaged in the business of providing cosmetic and plastic surgery services, which are taxable in terms of the Finance Act, 1994. For providing the taxable services from the said location, the appellants had applied for the registration and upon due verification and satisfaction of the requisite information, the jurisdictional authority at Bhiwandi Commissionerate had issued the registration certificate in the name of the appellants for transacting their business. On perusal of the case records, we find that for the purpose of some other payments, the appellants, way back in 2012, got themselves registered as "non-assessee" with the Belapur Commissionerate. Upon fulfillme....
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....audited by Thane Audit Commissionerate for the period Feb, 2016 to June, 2017; Final Audit Report NO. 360/Thane (Audit)/2019-20 dt. 15.12.2020. was issued; from the Final Audit Report, it was observed that the auditor's had done reconciliation of income and accordingly short payment of Rs 78,835/, was detected which was recovered along with applicable interest and penalty; the assessee was found to have not paid service tax on rental income; so tax amounting to 1,16,081/=, was recovered along with applicable interest and penalty; as per reconciliation the tax liability was correctly discharged for the period April, 2017 to June 2017; it is observed audit has recovered all the dues including tax payable under RCM for the period 2016-17 a....
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....e of the opinion that such proceedings initiated and adjudicated upon by the Belapur Commissionerate cannot be sustained. With regard to the non-assessee registration, the Central Board of Excise & Customs (CBEC) in their Circular No. 919/9/2010-CX dated 23.03.2010 has clarified that the registration under the "non-assessee" category is not a statutory requirement, but has issued only for facilitating the usage of the same online for the bonafide users. Further, the Board in the said Circular dated 23.03.2010 has also clarified that the non-assessees are not required to file any Service Tax returns. Since the 'non-assessee' registration is not mandatory for a service tax assessee and in view of the fact that the appellants had specifically ....
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.... of immovable property was undertaken by the respondent/assessee at Mumbai and the registered office of the assessee is also in Mumbai. It is, further, on record that the respondent/assessee had obtained service tax registration in Mumbai from the Assistant/Deputy Commissioner of Service Tax Division-V, Mumbai, vide registration certificate dated 29-1-2009. That being the position, the competent authority to issue show-cause notice and recover service tax in respect of services rendered in Mumbai, is the Assistant Commissioner of Service Tax in Mumbai and not the Assistant Commissioner of Central Excise at Ratnagiri. This Tribunal in the Ores India (P) Ltd. case (referred to supra) has clearly held that as per Rule 3 of Service Tax Rules, 1....