2014 (11) TMI 627

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... copy of the challan, it may not be appropriate to demand the tax again. No doubt the challan copy should have been kept by the appellant for a period of five years and failure to do so would be violation of the provisions of law. But the demand for tax has to be in accordance with law and only when the tax has not been paid, the question of demanding the same would arise. Since ST-3 return was not available to be shown and it was not shown before the original authority also and demand has been confirmed only on the ground that appellant could not produce proof in the form of challan, we consider it appropriate that the matter should be remanded for verifying the payment particulars and confirmation that amount has not been paid. - Matter r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egards insurance service, he submits that the insurance has been taken to take care of the employees if there is any accident during the transportation, which is actually a part of the facility which is required to be provided. In the appellants case these two services cannot be considered as welfare measures at all but is an essential part of the activity undertaken by the appellant. We find ourselves in agreement with these arguments. For a BPO service which has to be undertaken whole day and 7 days a week, employees who would be consisting of both genders cannot be left to fend for themselves and transportation facility is an essential part of the activity of the appellant as claimed. Therefore in respect of these two services, we find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Therefore, this demand cannot be sustained. As regards the amount of ₹ 19,07,351/-, the same has been demanded on the ground that the appellant could not produce the relevant challan as a proof of payment of service tax in a particular period. Learned counsel produces correspondence and extract of HDFC bank statement to support the claim. Further, he submits that this was produced before the Commissioner also but he refused to consider the same. In our opinion, this was not appropriate. Verification with ST-3 return would have revealed as to whether the amount debited in the assessees account was paid to Govt account as per the documents produced or not. If that was correct, just because the appellants did not have a copy of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X