TaxTMI 
TaxTMI 
2025 (12) TMI 368
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.... are that the Appellant is engaged in the business of wholesale trading and printing of sarees and dress materials on job work basis. The receipts appearing in Form-26AS is the consideration of job work services in relation to printing of sarees/fabrics. It is the case of the Appellant that these receipts are exempt from the purview of service tax vide Mega Notification No.25/2012-ST dated 20.06.2012. The job work receipts of Rs.46,02,707/- as appearing in Form-26AS relates to mainly from two parties i.e. Rs.41,47,791/- from M/s Zinnia India and the balance Rs.4,54,916/- from M/s R.B. Industries. On the basis of third party data, as received from the Income Tax Department for the financial year 2016-17, the Department entertained a view tha....
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....nancial year 2016-17. I find that the services provided by the party to M/s Zinnia India are covered under the S. No.30 (ii)(a) of the Notification No.25/2012-Service Tax dated 20th June 2012. Thus, the services rendered by the party enjoy the exemption contained under the said Notification during the relevant financial year 2016-17 and thus, the party are not liable to pay any service tax upon them. With regard to remaining amount of Rs.4,54,916/-, the party has claimed that the same is also received on account of job work services related to printing of fabric provided to M/s R.B. Industries. But the party has failed to produce any documentary evidence in support of their claim. I find the party has submitted copies of few invoic....
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....al Gazette, for the period by which such crediting of the tax or any part thereof is delayed." Accordingly pass the following order:- "ORDER (i) I restrict the demand of Service Tax (including Cess) amounting to Rs.68,237/- (Rupees sixty eight thousand two hundred thirty seven only) and order to recover the same from M/s Rajesh Rokadia, D-59/143-A-2, Sant Raghuvar Nagar, Sigra, Varanasi-221010 under proviso to sub section (1) of Section 73 of chapter V of the Finance Act, 1994 alongwith interest as applicable under Section 75 of the Act. (ii) I impose a penalty of Rs.68,237/- (Rupees sixty eight thousand two hundred thirty seven only) upon them under Section 78 of the Act for suppressing the value of taxa....
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....pts as reflected in Form-26AS is printing of sarees and other fabrics on job work basis and mainly from two parties. It is his submission that the majority amount of Rs.41,47,791/- from M/s Zinnia India has been accepted by both the Lower Authorities and the demand of Service Tax to that extent was dropped. However, in respect of receipts from M/s R.B. Industries, the certificate of confirmation from M/s R.B. Industries could not be submitted before the Adjudicating Authority, but it is his submission that the same was duly filed before the first Appellate Authority, however, it was not taken into cognizance by him. 5. The learned Departmental Authorized Representative justified the impugned order and prayed that the appeal filed by the ....
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....ustries was also submitted before the first Appellate Authority, however, the same was not taken into cognizance. It is my considered view that once it has been held that the job work receipts on account of printing of textile / fabrics as received by the Appellant assessee are considered to be exempt under Sr. No.30(ii)(a) of Notification No.25/2012-ST dated 20.06.2012, there is no occasion to take a different view and the demand so confirmed cannot be sustained and is accordingly set aside. The penalty imposed under Section 78 is also set aside. The appeal filed by the Appellant is allowed with consequential relief, if any, as per law. (Dictated and pronounced in open court) ============= Document 1 R. B, INDUSTRIES Mfs & Exporter....