TaxTMI 
TaxTMI 
2026 (4) TMI 1514
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.... and accordingly the question of such business coming within the ambit of service tax does not arise. 4. It is submitted that in an identical factual matrix where service tax liability was sought to be fastened pursuant to adjudication on the basis of inputs received from the Central Board of Direct Taxes, this Court in W.P. No. 11154/2023 and connected matters has set aside the order and directed reconsideration with certain observations. 5. Perused the order-in-original. The said order is an ex-parte order without the benefit of any reply by the petitioner to the show cause case. It is to be noticed that in fact on an earlier occasion, this Court in the case of same assessee had remitted the matter back for consideration by virtue of the order passed in W.P. No. 2821/2024 along with connected matters. But, it appears that even upon remand in light of non-service of notice on the petitioner, they have not participated in the proceedings. 6. It is necessary to reiterate the observations made by this Court in W.P. No. 2821/2024 and connected matters which was disposed of on 23.07.2024. "In all these matters, the proceedings by way of show cause notice under the Fin....
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....o.341/2023 WP No.274/2023 WP No.12003/2022 WP No.13813/2022 WP No.7829/2023 WP No.20282/2022 WP No.19000/2022 WP No.8336/2023 WP No.10238/2023 WP No.6756/2024 4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes. 5. Sri.N.Venkataraman, learned Additional Solicitor General who was present before the court on 27.06.2024 had submitted that they desire that the matters be resolved and accordingly have put-forth a proposed mechanism and made certain suggestions in the affidavit filed. The relevant extract of the affidavit filed by the Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate reads as hereunder: "I, Kiran Verma, working as Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate, Bengaluru do hereby solemnly affirm....
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....petitioner is obligated to self-assess their liability and discharge the applicable tax as per the statutory provisions and the entire burden of compliance to statutory provisions is on the assessee themselves. As per the Act, the Show Cause Notice were issued in-terms of Section 73(1) of the Finance Act, 1994, as the services rendered by the assesses appeared to be classifiable as taxable service in terms of Section 65B(44) read with section 66B of the Finance Act, 1994. 5. I submit that the department received a total number of 49,665 cases from the CBDT and after receipt of the data the department has verified the same. After preliminary verification, the department initially filtered the cases and where there was no component of Service Tay dropped 21,549 such cases after detailed verification. Thereafter the department issued Show Cause Notices to the Assessee in the remaining 28,116 cases and called for clarification/explanation. The adjudicating authority during the course of adjudication, after providing a hearing opportunity to the notice, dropped the show cause notices in about 8,816 cases wherever the Service tax component was not found. The adjudicating Authori....
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....how Cause Notices were issued by the department where the clarifications with requisite documents were provided in time. Therefore, the allegations of non-application of mind etc. are factually untenable and cannot be sustained. The following consolidated data is submitted to support the above contention: - BANGALORE ZONE - DATA 01 02 03 04 05 06 07 Commissionerate's No. of cases received from CBDT No. of cases dropped prior to issuance of SCN No. of cases where SCNs were issued No. of Cases where SCNs were dropped No. of cases where SCNs were Confirmed No. of cases where demand is recovered Bangalore East 11,113 6,387 4,726 801 3,925 310 Bangalore North West 4,355 1,465 2,890 952 1,938 44 Bangalore South 12,120 4,447 7,673 2,340 5,333 99 Mangalore 3,632 2,847 785 490 295 - Bangalore North 5,564 1,928 3,636 1,629 2,007 9 Mysore 2,703 843 1,860 441 1,419 32 Belagavi 5,842 2,549 3,293 864 2,429 58 Bangalore West 4,336 1,083 3,253 1,299 ....
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....s responded positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. 9. Needless to state, a bare perusal of all the petitions reveals that the petitioners have raised various contentions which are required to be referred back for consideration by the appropriate authorities so that officers concerned may take note of the same while disposing off the petitions at the stage of post show-cause notice. 10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B(44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications? 4) Whether the person is liable to remit service tax in....