TaxTMI 
TaxTMI 
2026 (3) TMI 594
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....d site formation, clearance, excavation, and earth-moving services to M/s. Madras Cements Ltd. during 2008-09 to 2012-13. Based on information from IAD, Trichy Commissionerate, it was alleged by the department that the appellant collected service tax but failed to remit it and did not file Service Tax returns for the period June 2008 to March 2013. Accordingly, a Show Cause Notice was issued proposing a demand of Rs.88,71,927/- with interest and penalties. The Commissioner of Central Excise, Salem confirmed a demand of Rs.18,39,185/- with interest, after adjusting Rs.68,92,188/- paid under the VCES, 2013, and imposed penalties under Sections 78 and 77 of the Finance Act, 1994. Hence, the present appeal. 3. The learned Advocate Shri S. Ve....
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.... 2(1)(d)(v) of the Service Tax Rules, 1994, the liability to pay service tax on GTA services rests on the consignor/consignee paying the freight. In the present case, M/s Madras Cements Ltd., being the service recipient, discharged the service tax liability. G Transportation of limestone is a post-mining activity and cannot be classified as Site Formation Service. Applying Section 65A of the Finance Act, 1994, the specific entry of GTA must prevail. I Since the demand itself is unsustainable in law and on merits, the levy of interest and imposition of penalties are also liable to be set aside. 3.2 Shri N. Satyanarayanan, Ld. Authorized Representative reiterated the findings in the impugned order. 4. We have heard the....
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.... Provided that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return. Provided further that where a notice or an order of determination has been issued to a person in respect of any period on any issue, no declaration shall be made of his tax dues on the same issue for any subsequent period. . . *****. *****. ***** "Procedure for making declaration and payment of tax dues. 107. (1) . . . . . . . . . . . (7) On furnishing the details of full payment of declared tax dues and the ....
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....nity granted under the scheme, a demand would be barred where a tax demand is raised after a VCES declaration has been accepted on the same issue. The key question then is whether the subsequent notice relates to the same issue already settled under the Scheme. 8. Revenue contends that the demand can be bifurcated into two parts: service tax on site formation services for 2008-09 to 2012-13, which was declared and discharged under VCES, 2013; and service tax on transportation of limestone for the same period, which is disputed. According to the Order-in-Original, the transportation activity formed an integral part of site formation services and was not a standalone service. Payment was based on weighed quantity and no consignment note wa....
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....ntemplates proceedings directed towards determining the taxpayer's liability or contravention, encompassing the alleged offence or non-compliance together with the relief or demand sought by the Revenue, as articulated in the show cause notice through its charges, grounds, and quantification of demand. Accordingly, the bar on the "same subject matter" is attracted only where both proceedings seek to assess or recover an identical liability, or even where there is the slightest overlap in the tax liability or obligation." 10. The Ld. Adjudicating Authority, in the OIO, concluded that the transportation activity undertaken by the appellant was an integral part of site formation services and not a standalone service, and was therefore corre....