2026 (3) TMI 985

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....ash Nath P.S.S., learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos. 1 to 5. 2. The petitioner was previously known as M/s. Vignette Software Development India Private Limited. The change of name in the office of Registrar of Companies took place vide Certificate dated 22.04.2010. The petitioner preferred writ petition against order-in-original No. 6/2022-23, dated 24.03.2023 relating to the period 2016-17 and 2017-18 (up to June, 2017) inter alia taking a number of grounds including that the petitioner company was earlier known as M/s. Vignette Software Development India Private Limited and the show cause notice issu....

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....coupled with interest and penalty on the petitioner company once again. 5. It is the case of the petitioner that since it is engaged in export of service and not liable to pay service tax on such services, respondent No. 1 ought not to have levied service tax on them. Petitioner has referred to the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006 framed thereunder demarcating the area of land to be designated as a Special Economic Zone. The objects of Special Economic Zone (SEZ) includes promotion of goods and services leading to enhanced economic activities, investment promotion, development of infrastructure, creation of employment opportunities etc., and the thumb rule in respect of taxation of exports as al....

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....ed under the Service Tax vide registration No. AABCV9961DST001 and has been regular in filing returns and payment of taxes since inception through this number only. 6. Learned counsel for the petitioner submits that the adjudicating authority has not applied its mind independently which renders the impugned order unsustainable in law. It is further argued that service tax demand cannot be solely based on income tax returns. The demand has been raised beyond the time stipulated. 7. On the part of the respondent department, learned Senior Standing Counsel for CBIC submits that the petitioner having obtained the second service tax registration for a different premises bearing No. AADCV9961GST002 failed to amend or update its second regis....