TaxTMI 
TaxTMI 
2026 (4) TMI 1155
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....2016 (impugned orders). 2. The brief facts of the case are that the appellant is engaged in providing Real Estate Agent Services and Construction of Residential Complex services. Based on intelligence, the Headquarters Preventive Unit, Puducherry commenced investigation and in the course of investigation conducted, the Department verified the appellants records and recorded statements from the Managing Director of the Appellant. Consequent to the investigation, the Department was of the view that the Appellant had provided 'Real Estate Agent Service' to various companies that were later renamed Pelican Realty Projects Pvt. Ltd., all forming part of the Pelican Groups, and that they have constructed and promoted a residential complex name....
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....dential Complex Services in respect of the Sri Aishwaryam Project, the department worked out the service tax liability payable as Rs.30,27,541/-. Therefore, a Show Cause Notice no.44/2015(C)(ST) dated 14.10.2015 was issued to the appellant, demanding service tax on the taxable services rendered by the appellant along with applicable interest proposing imposition of penalties and invoking extended period of limitation. After due process of law, the Adjudicating Authority vide the impugned orders confirmed the demand and impose penalty under Section 78 of the Act read with under Sec.78B. Aggrieved, and having preferred the appeal, the appellant is before this forum. 3. Shri S. Sankara Vadivelu, Ld. Advocate appearing for the appellant subm....
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....aise demands on the basis of statutory returns like income returns or balance sheet without considering the extent of the Real Estate Agent services rendered by the appellant and consideration thereof that has been actually received. Reliance on this count was placed on the decisions in M/s. Forward Resources Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Surat - I, 2023 (69) GSTL 76 (Tri. Ahmd.) and Final Order No.60403/2023, dated 18.09.2023 in the case of Ms/Indian Machine Tools Manufacturers Association. 4. Nevertheless, it is submitted that the appellant is ready and willing to discharge its service tax liability on the Real Estate Agents services, which; if computed taking into account the amounts that ought to be excl....
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....collected any service tax, the bonafide of the appellant may be accepted and the liability of penalty may be set aside. 5. Ms. G. Krupa, Ld. AR appeared for respondent vehemently opposed the submissions and contended that the impugned order has invoked the extended period of limitation correctly. Ld. A.R. points out that the Appellant had not registered with the Department and was not paying service tax and the Adjudicator has found that in the sales cum construction agreement the appellant has mentioned that the consideration is exclusive of service tax, which evidences the fact that the appellant was aware of their service tax liabilities. It is submitted that but for the departmental investigation, the activities of the appellant woul....
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....find that this principle has been legislated in the following terms with effect from 18-4-2006 in Section 67(2) of the Finance Act, 1994 as amended : "67(2). Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as with the addition of tax payable, is equal to the gross amount charged." The said decision has been maintained by the Hon'ble Supreme Court when the Civil Appeal preferred by the Revenue came to be dismissed as reported in Commissioner v. Advantage Media Consultant - 2009 (14) S.T.R. J49 (S.C.). Similar view has been taken by other coordinate benches as well, as can be seen from the de....
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....cation of the documents and evidences submitted has to be done by the adjudicating authority before recording a finding of fact on the dispute as well as the contentions raised, and only thereafter would the stage of determining the entitlement to the reliefs claimed, duly applying judicial precedents to the matter, arise. Therefore, miscellaneous application is disposed of, given our directions infra. 10. We are of the considered view that the interest of justice will be served if the matter is remitted back for decision afresh, subject to our limited observations on the position in law as regards the appellant's entitlement to cum-duty benefit and findings stated above, that ought to serve as sufficient guardrails. 11. Accordingly b....