TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 79
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....terms of Section 125 of Finance Act, 2019. They had declared and admitted service tax liability of Rs.29,18,974/- and Form-3 was issued accordingly. However, the appellant failed to pay the service tax dues before the last date which was on 30.06.2020. The Revenue vide letter dated 01.12.2020 called for details of worksheet of their liability which received no response. Accordingly, the department based on the available records by invoking extended period of limitation confirmed the demand of Rs.29,18,974/- for the period April 2015 to June 2017. Aggrieved by this order, appellant is in appeal before us. 2. The learned counsel submits that the impugned order is illegal and not sustainable and should not have been remanded for relooking i....
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....ce agreement etc. I find that the adjudicating authority has not passed a speaking order after verification of all the required aspects as mentioned above. Therefore, I find that a detailed verification is required in this regard. 10. Thus prima-facie, I find that, the Adjudicating Authority has not passed a speaking order based on the factual verification. Therefore, in the interest of justice, detailed verification of the relevant evidences and fact finding is necessary for quantifying the correct service tax liability Since the appellant was disqualified to avail the benefit of the SVLDRS, and had already admitted his liability, there should have been a thorough investigation and verification of all the records rather than merel....
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....e prescribed. 126: (1) The designated committee shall verify the correctness of the declaration made by the declarant under section 125 in such manner as may be prescribed: Provided that no such verification shall be made in case where a voluntary disclosure of an amount of duty has been made by the declarant 127. (1) Where the amount estimated to be payable by the declarant, as estimated by the designated committee, equals the amount declared by the declarant, then, the designated committee shall issue in electronic form, a statement, indicating the amount payable by the declarant, within a period of sixty days from the date of receipt of the said declaration (2) Where the amount estimated to be payable ....
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....e issued under section 126 with respect to the amount payable under this Scheme shall be conclusive as to the matter and time period stated therein, and - (a) the declarant shall not be liable to pay any further duty, interest, or penalty with respect to the matter and time period covered in the declaration; (b) the declarant shall not be liable to be prosecuted under the indirect tax enactment with respect to the matter and time period covered in the declaration; (c) no matter and time period covered by such declaration shall be reopened in any other proceeding under the indirect tax enactment. (2) Notwithstanding anything contained in sub-section (1).- (c) in a case of voluntary disclosure wher....
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....o refer to the services rendered by the appellant with regard to the above demands. As rightly observed by the Commissioner (Appeals) no investigation or documents or evidences were placed on record to establish the liability on the appellant. At this juncture, we find that this remand by the Commissioner (A) to establish the demand after factual verification and to pass a speaking order is equivalent to redrafting of the show-cause notice, thus, implying the remand is beyond the scope of the show-cause notice, which is impermissible as per law. 6. The Supreme Court in similar circumstances in the case of Commissioner of Central Excise Versus Gas Authority of India Ltd. 2008 (232) E.L.T. 7 (S.C.) dated 13-11-2007 observed as follows : ....