TaxTMI 
TaxTMI 
2026 (2) TMI 563
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....r Agrawal, Ajanta Hotel, Moradabad is engaged in Accommodation in Hotels, Service Tax Registration No.AELPA6192ASD001 and availing exemption as per Entry No.18 of Mega Exemption Notification No. 25/2012 (S.T.) as amended by which "Services by a hotel, inn, guest house, club, campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent" were exempted. 3. On the basis of Third Party/ITR Data, the Department observed that receipts in 2014-15 is Rs. 35,28,443/- whereas taxable value shown in ST-3 is Rs. 95,052/- and started enquiry on 04.12.2020 and issued Show Cause Notice [SCN] on 15.12.2020 for demand of Service Tax on differential....
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....5 is not barred under limitation because Central Govt. vide Notification dated 30.09.2020 extended the period of 5 Yrs as mandated under Section 73 of the Finance Act up to 31st December 2020. (iii) Since the party failed to provide documents /evidence which can establish their claim that amount of Rs.34,33,391/- has been received against the services on which Service Tax is not leviable. (iv) The matter is remanded back for re-determination of Service Tax liability for the period from October 2014 to March 2015. 7. After remand of the case, the relevant documents namely chart of non-taxable and taxable receipts, Customers entry Register, photocopies of Invoices/ vouchers for the period 01.10.2014 to 31.03.2015 showing ....
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.... observed that:- "7.5 "I observe that the appellant has submitted charts of purportedly non-taxable receipts and taxable receipts, customer entry register and photocopies of voucher / invoices for the period 01.10.2024 to 31.03.2015 and photocopies of customer entry register for the period 01.10.2014 to 31.03.2015 and claimed that he is eligible for exemption provided under Sr. no. 18 of Notfn. No 25/2012 (St) dated 20.06.2012 as amended by Notfn. No 6/2014 -ST dated 11.07.2014 7.6 I find that the benefit of exemption provided under Sr. no. 18 of Notfn 25/2012 substituted by Notfn 6/2014-ST dated 11.07.2014, is not available to the Appellant because the appellant failed to submit any document / information that their decla....
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....ed against the room rent charged wherein the tariff rate was less than Rs.1,000/- per day and the amount of Rs.95,052/- against the room rent wherein the collection was more than Rs.1,000/- per day. 13. The learned Consultant further submitted that whenever the amount collected exceeded Rs.1,000/- per room per day, applicable Service Tax has been paid. 14. Learned Departmental Representative appearing on behalf of the Revenue justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 15. Heard both the sides and perused the appeal records.17. 16. I find that the SCN dated 15.12.2020 was received on the basis of third party data received from the Income Tax Depart....