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TMI Blog2016 (5) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... services as per P&L account/Income Tax return is much higher than the value of services declared under VCES. Apparently, this assertion by itself will not lead to the conclusion of non-payment of service tax and also to correct quantification of such non-payment, if any. At the same time it has to be noted that the appellants made simply assertions regarding non-taxable services without submitting any supporting evidence. They also claimed various abatements during the material period which requires to be justified with supporting evidence. The matter requires to be re-looked keeping in view the above observations for a fresh decision. - Matter remanded back. - Service Tax Appeal No. 50237 of 2016 (SM) - Final Order No. 51842/2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the appellant on the ground that once the declaration filed in Form VCES-I alongwith relevant documents has been accepted by the Competent Authority, there is no question of any proceedings against the appellant further. The Commissioner had exceeded his jurisdiction in questioning the declaration filed by the appellant. Further, a show cause notice issued on 15/12/2014 was adjudicated only in November 2015 which is against the principles of natural justice. 3. The learned AR reiterated the findings in the impugned order and submitted that the appellant did not disclose a taxable income properly and apparently misused the VCES. The Commissioner is competent to issue notice when it was found that the declaration filed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments to substantiate their assertions regarding the correctness of their declaration made under VCES. Prima facie, it would appear that there is a possibility of their declaration being substantially false. Various grounds are mentioned in the notice and also examined in the impugned order. However, what is lacking is that the Department is not able to clearly bring out what are all the construction activities liable to service tax and to whom such services were rendered. The proceedings concluded by the impugned order could not bring out the details of taxable services except to state that the value of services as per P L account/Income Tax return is much higher than the value of services declared under VCES. Apparently, this assertion b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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