2026 (1) TMI 953

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5.1 I have carefully gone through the case records and submission/documents submitted by the appellant. The appellant has claimed that their actual turnover during FY 2016-17 was of Rs. 2,06,47,183/-comprising of (i) Rs. 23,49,468/- as sale of services (labour charges) and (ii) Rs. 1,82,97,714/- as sale of goods (sale of spare parts and consumables) and they have filed their ST-3 returns showing sale of services as Rs. 23,49,468/- and accordingly deposited Service Tax amounting to Rs. 3,55,000/- on it. On the other hand as per their ITR the department found their sale of services as Rs.69,63,364/-. The issue to be decided here is whether their sale of services for the FY 2016-17 is Rs. 23,49,468/- or Rs. 69,63,364/-, 5.2 It is observed that as per grounds of appeal the appellant has claimed that the amount of Rs. 69,63,364/- was wrongly shown as sale of services during the FY 2016- 17 in the ITR whereas it actually consisted of Rs. 23,49,468/-as sale of services and Rs. 46,13,896/- as sale of goods but during personal hearing they advanced with a different claim which mentions that Rs. 69,63,364/- was wrongly shown as sale of services during the FY 2016-17 in the ITR where....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....manded and recovered from them under proviso to Section 73(1) of the Act, 1994 read with Section 142, Section 173 and Section 174 of CGST Act, 2017. (ii) The due interest on the amount of Service Tax mentioned at (1) above should not be demanded and recovered from them under Section 75 of the Finance Act, 1994 read with Section 142, Section 173 and Section 174 of CGST Act, 2017. (iii) Penalty should not be imposed upon them under Section 78 of the Finance Act 1994 read with Section 142, Section 173 and Section 174 of CGST Act, 2017 for failure to pay service tax & suppressing the facts and value of taxable service with intent to evade payment of service tax. (iv) Penalty should not be imposed upon them under Section 77(1)(b) of the Finance Act, 1994 read with Section 142, Section 173 and Section 174 of CGST Act, 2017 for not maintaining the proper records. (v) Penalty should not be imposed upon them under Section 77(1)(c) of the Finance Act, 1994 read with Section 142, Section 173 and Section 174 of CGST Act, 2017 for not furnishing documents in response to the summons. (vi) Penalty should not be imposed upon them under Section 77(1)(d) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Act, read with Section 142, 173 & 174 of the CGST Act, 2017. (viii) I drop the proceedings initiated for imposition of Late Fee under Section 70 read with Rule 7C of Service Tax Rules, 1994 read with Section 142, Section 173 & Section 174 of the CGST Act, 2017. Provided that if tax & interest is paid within a period of thirty days of receipt of this order, I restrict the penalty under Section 78 to 25% of Rs.6,89,505/-(Rupees Six Lakh Eighty Nine Thousand Five Hundred and Five only) and the benefit of reduced penalty shall be available only if the amount of penalty so determined has also been paid along-with service tax and interest within thirty days of receipt of this order. The proceedings initiated vide the subject SCN are finally disposed off in above terms." 2.5 Aggrieved appellant have filed appeal before Commissioner (Appeals) which has been disposed as per the impugned order referred in para-1 above. 2.6 Aggrieved appellant have filed this appeal. 3.1 I have heard Shri Sayeed Ahmed Khan learned Counsel appearing for the appellant and Smt Chitra Srivastava learned Authorised Representative appearing for the revenue. 4.1 I have considered th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore this forum. 5.4 In view of above I don't find any infirmity in the impugned order and I therefore up held the same. I however, refrain from imposing any other penalty under Section 77 of the Act as mandatory penalty under Section 78 has already been imposed upon the appellant." 4.3 In the ST-3 returns filed by the appellant for the Financial Year 2016-17 which have been referred in the order in original (para 5.6) appellant has declared the gross value of the services provided as indicated in table value. ST-3 Period April-June July -September Total Gross Value Tax Paid Gross Value Tax Paid  Gross Value Tax Paid Apr-Sept 857014 130000 659124 100000 1516138 230000   October - December January -March Total Oct-Mar 0 0 833330 125000 823905 125000 Total         2349468 355000 4.4 As per the 26 AS statement for the Financial Year 2016-17, the amount received from the various service recipients on which the TDS has been deducted, is as follows:, S No. Deductor Section Amount Credited TDS Deducted Name TAN 1 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... merits in the impugned order and the same is set aside. 5.1 Appeal is allowed. (Dictated and pronounced in open court) ============= Document 1 MVV MOTORS 1/14 Vijay Khand Gomti Nagar Lucknow-226010 TRADING AND PROFIT LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2017 30 Particular Amount Particular Amount To OPENINIG STOCK BY GROSS RECEIPTS 20,647,183.00 Spares & Parts 4,463,452.00 Sales of Spares Parts (Taxable) 13,683,819.00 Oil & Lubricants 807,328.00 5,270,780.00 Servicing & Repairing 2,349,468.00 To PURCHASE A/C Sales of Oil & Lubricants ( Nov Vat Goods) 4,613,896.00 Spares & Parts 11,744,432.00 Oil & Lubricants 2,020,668.00 13,765,100.00 BY CLOSING STOCK 5,369,969.00 To Consumable Stock 930,309.00 Spare Parts 4,731,422.00 To Gross Profit 6,050,963.00 Tyre & Tube 10,108.00 Lubricants 628,439.00 26,017,152.00 26,017,152.00 FOR M/S MVV MOTORS For M.V.V Motors ( Aradhna SingR) Prop. Anadla hf Place : Lucknow Date : 10-10-2017 Proprietor Document 2 कर निर्धारण आदेश(आदेश, धारा-28(2)(i) क....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ल टर्नोवर : 18297715.00 स्वीकृत प्रान्तीय वार्षिक सकल टर्नोवर :_ 2428865.00 स्वीकृत प्रान्तीय कर प्रान्तीय करदेयता में समायोजित आई०टी०सी० की धनराशि 2365135.00 : 63730.00 जमा किया गया स्वीकृत प्रान्तीय कर = 0.00 स्वीकृत केन्द्रीय वार्षिक सकल टर्नोवर : 0.00 स्वीकृत क....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ÿà¤¾à¤• की स्थिति निम्नवत् प्रस्तुत की गयी . आदेश धारा-28(2)(i) के अन्तर्गत koFAF KS: 19969918800031 , Dealer Name : M/S M V V MOTORS , Order Date : 30/07/2019 ) - आरम्भिक स्टाक के विवरण क्रमांक स्टाफ की प्रकृति वस्तु का नाम मूल्य 01 प्रान्ती स्पेयर पार्ट्स 4463452.00 02 प्रान्तीय लुब्रिकेन्ट्स (नॉन वैट गुडस) 807328.00 03 5270780.00 2- खरी....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....‰à¤¨ वैट गुडस) 628439.00 04 योग 5369969.00 2- व्यापारी द्वारा प्रयुक्त फार्मों के विवरण निम्नानुसार प्रस्तुत किए गए हैं - क्रमांक फार्म का प्रकार ·आएस्टाक प्रयुक्त फार्म प्राप्त फार्म वापसी/खोपनष्ट हुए फार्म अन्तिम स्टाक 01 फॉर्म-38 8 00 00 00 00 3- व्यापारी को निम्à¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... वाद की जांच एवं सुनवाई की गयी । संगत वर्ष में पत्रावली पर वि०अनु०शा० / सचलदल / अर्थदण्ड का कोई मामला नहीं हैं। आई0टी0सी0 का लाभ औपबंधिक एवं सत्यापनाधीन हैं। (Order No. : 19307918800031 , Dealer Name : M/ ST/ VE MOTORS. 1010 1010 एवं, जमा चालानों का RS, Order Date : 30/07/2019 ) सत्यापन विभागीय नियमानुसार करेगें ए....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¥à¤°à¤¿ : 0.00 (4) जिस तिथि को व्यापारी द्वारा स्वीकार की गयी धारा-6 के अन्तर्गत समाधान योजना के उपबन्ध लागू होने से प्रवरित हो जाते हैं और व्यापारी अपना व्यापार जारी रखता है तब उस तिथि को उपलब्ध आरम्भिक स्टाक पर अनुमन्य आई०टी०सी० की राशि : D.00 दà¥....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....क देय कर की प्रकृति कर की राशि संगत वर्ष में व्यापारी द्वारा निष्पादित बिक्री पर देय कर 1759850.00 2. संगत वर्ष में व्यापारी की खरीद पर देय कर 0.00 3 धारा-6 के अन्तग्त देय समाधान राशि 0.00 अन्य किसी प्राविधान के अन्तर्गत देय कर 0.00 कुल देय कर 1759850.00 Order No. : 19307918800031 , Dealer ....