2026 (6) TMI 1471

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....y, Rajdanga Main Road, Kolkata - 700 107. 2. The facts of the case are that M/s. Spin & Dry Corporation, Bakrahat Road, Vill. - Gazipur, P.O.: Kanganberia, P.S.: Bishnupur, District; South 24 Parganas, PIN - 743 503 (hereinafter referred to as the appellant) is engaged in providing laundry services. Such services are undertaken by the appellant by both wet and dry processes. The appellant was registered with the Service Tax Department. They were paying Service Tax and filing their Service Tax Returns regularly. 3. On the basis of a verification of ST-3 Returns conducted by the Revenue for the period from 2015-16 (October, 2015 to March, 2016) to 2016-17 vis-à-vis the ITR/From 26AS as received from the Income Tax Department for ....

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.... List of Services prescribed under 66D of the Finance Act, 1994; since the said services rendered by the appellant are not specifically mentioned in the Negative List, the Ld. Commissioner (Appeals) has opined that the appellant is liable to pay Service Tax in respect of such services after 30.06.2012. 3.3. Aggrieved by the confirmation of the demand of Service Tax vide the above order passed by the Ld. Commissioner (Appeals), the appellant has filed this appeal. 4. The Ld. Counsel appearing on behalf of the appellant has stated that they were under the bona fide belief that the said services i.e., wet cleaning services, were outside the purview of Service Tax and that only drycleaning services were liable to be taxed, in terms of the....

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....iable to Service Tax by virtue of the clarification issued by the Board in F. No.B.11/1/2002-TRU dated 01.08.2022. Thus, I find force in the appellant's submission that they have not suppressed any material facts from the Department with the intent to evade payment of Service Tax in the present case. No documentary evidence has been adduced by the Revenue in support of their allegation that the appellant has indulged in any activity amounting to suppression or wilful mis-statement. In fact, I observe that in the case on hand, the Department has raised and confirmed the demand only on the basis of verification of the ST-3 Returns of the appellant along with the ITR / Form 26AS for the concerned periods as received from the Income Tax Departm....