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TMI Blog2013 (5) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... 65 (105) (zzzza) and 65 (105) (zzd) respectively of the Finance Act, 1994. Regarding Search - held that:- Since the petitioner was not registered, and was not paying Service Tax, the material collected by the department was sufficient for authorization by the Commissioner Customs, Central Excise & Service Tax, Ghaziabad to search the premises under Section 82 (1) (2) of Chapter V of the Finance Act 1994. Since all the records could not be found during search operation, summons were issued on 27.10.2010, 19.11.2010, 07.12.2010, 19.01.2011, 02.02.201, 09.02.2011 and 13.02.2011, in respect to which, the petitioner did not produce the documents. The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/order/direction against the respondents by declaring that summons issued by respondent No.3 to the petitioner are unwarranted and arbitrary exercise of power. issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that the petitioner is not liable to pay service tax in respect of the services provided by the petitioner to the Government authorities." 4. A search under Section 82 of the Finance Act 1994, was carried out at the office/premises of the petitioner for which authorization was issued by the Commissioner Customs Central Excise Service Tax, Ghaziabad after gathering intelligence from the Ghaziabad Development Authority that there are several contractors, who hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table amount received by them in lieu of taxable services rendered to various Government authorities or private service recipients. 9. That amongst the said large contractors the petitioenr was also one of them, who had been awarded contractors worth Rs.89.72 crores by Ghaziabad Development Authority (as per S. No. 58 to S. No. 64 of list provided by GDA) and before the search operation of their premises on 13.10.2010 under the power conferred upon the Commissioner Customs, Central Excise Service Tax Ghaziabad under Section 82 of the Finance Act, 1994 the said M/s. Anil Kumar Company had received an amount of Rs.46.84 Crores from Ghaziabad Development Authority for various taxable/non taxable service rendered to the said authority. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.12.2010, 19.01.2011, 02.02.2011, 09.02.2011 and 13.02.2011, were issued to the petitioner to submit the relevant documents to the department for the purpose of inquiry under Section 83 of the Act read with Section 14 of the Central Excise Act, 1944 with regard to non payment of Service Tax. But til date no documents have been provided by the petitioner. Thus the petitioner is not cooperating and with holding important documents necessary for proper inquiry. Petitioners are continuously committing breach of the Provisions of Section 83 of the Act read with Section 14 of the Central Excise Act 1944. True copies of summons dated 27.10.2010, 19.11.2010, 07.12.2010, 19.01.2011, 02.02.2011, 09.02.2011 and 13.02.2011 are annexed herewith and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out anything more, the Director of Income-tax, in charge of investigation, as a reasonable person, could not entertain a belief that the said amount in the possession of the petitioner represented his undisclosed income, which had not been and would not be disclosed by him for the purposes of the Act. The mere possession of the amount could hardly be said to constitute information, which could be treated as sufficient by a reasonable person, leading to an inference that it was income which had not been disclosed by him, particularly when the petitioner as well as the company, of which he was claiming to be the Managing Director, were regular assessees with the Income-tax Department. 9. In Mapsa Tapes's case, the Punjab Haryana High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient for authorization by the Commissioner Customs, Central Excise Service Tax, Ghaziabad to search the premises under Section 82 (1) (2) of Chapter V of the Finance Act 1994. Since all the records could not be found during search operation, summons were issued on 27.10.2010, 19.11.2010, 07.12.2010, 19.01.2011, 02.02.201, 09.02.2011 and 13.02.2011, in respect to which, the petitioner did not produce the documents. The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. At the time of search only two files were resumed, namely, file relating to balance sheet of the company, and file containing copies of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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