TaxTMI 
TaxTMI 
2026 (10) TMI 1075
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.... the appeals are taken up together for hearing and disposal. 2. The Appellants were registered with Service Tax Department and were issued two Show Cause Notices C. No.V(15)Adj/RS Group/D-III/GBN/70/2020/2968-70 dated 28.12.2020 & C. No.V(30)Adj/CGST/Div-III/GBN/R.S. Group/33/2021/285-288 dated 22.10.2021 for the two Financial Years i.e. 2015-16 & 2016-17 respectively on the basis of the third party data sharing received from the Income Tax Department. 3. It is the case of the Appellant assessee that they were engaged in providing the Manpower supply for security services during the Financial Year 2016-17 to the following entities:- i. Fore School of Management, Delhi. ii. Ramesh Chand Institute of Management, Ghazia....
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....nal Director General of Foreign Trade (CLA),'A' Wing, I.P. Estate, New Delhi. That they have received an amount of Rs.34,99,489/- after deduction of TDS of Rs.70,038/- from all the parties; that the supply of diesel on actual cost basis and payments to the Appellant had been made on production of bills issued by petrol pumps for such supply; there was no service involved and such supply of diesel did not attract service tax; that sample invoices alongwith the letters consigned to the Appellant are being submitted. 6. For the Financial Year 2015-16, the Appellant submitted that he had supplied diesel on actual cost basis to the office of the Additional Director General of Foreign Trade (CLA), 'A' Wing, I.P. Bhawan, I.P. Estate, New Del....
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.... liability of tax is on the recipient of service under Reverse Charge Mechanism [RCM] 8. Learned Departmental Authorized Representative appearing on behalf of the Revenue justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 9. Heard both the sides and perused the appeal records. 10. I find that the Appellant had supplied diesel for generators to Government Departments on actual price basis to the office of the Additional Director General of Foreign Trade (CLA), 'A' Wing, I.P. Bhawan, I.P. Estate, New Delhi during the year 2015-16 in terms of letter F. No.05(10)/04-05/CLA/Gen/276 dated 07.09.2015 of the Assistant Director General of Foreign Trade. The second pa....
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....rmation available on third party data information received from Income Tax Department was correct and no further inquiry and/or verification or fact check in terms of set procedures of investigation was needed. The Department issued SCN demanding Service Tax of Rs.20,67,476- on imaginary value of Rs.1,42,58,452/- without verifying as to which category of services were actually provided by the Appellant and without verifying as to whom the services were provided. Thus, the entire SCN was purely based on presumption and assumption which was liable to be dropped. But the learned Adjudicating Authority has confirmed the allegations leveled against the Appellant and confirmed the demand against the Appellant which was raised on the basis of assu....