9911796707
TMI Blog2017 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the demand raised is vague, having no proper basis. In this view of the matter we hold that the SCN to be untenable - appeal allowed - decided in favor of appellant. - Appeal No. ST/1727/2012-CU [DB] - Final Order No. 70342/2017 - Dated:- 6-3-2017 - Anil Choudhary, Member (Judicial) And Anil G. Shakkarwar, Member (Technical) Shri Abhinav Kalra, C.A. for the Appellant Shri Rajeev Ranjan, Joint Commr. (A.R.) for the Department ORDER Per Mr. Anil Choudhary The appellant, an individual (ex-serviceman) proprietor of Panzer Division Security Allied Services, Noida is in appeal against the impugned OIO dated 22.03.2012 passed by the Commissioner, Customs Central Excise, Noida. Vide the impugned Order, Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Accounts) was also present, stated that they are engaged in providing security service and manpower recruitment and supply service since 2000. He is the person who prepares bills, maintains ledger accounts, prepares balance sheets, maintains bank accounts etc. pertaining to the accounts section. So for the apparent difference of turnover as per balance sheet and as per their ST-3 Returns, he stated that the proprietor Guru Mehta will be able to explain. He further admitted that they maintain two set of invoices. One set of invoices for Service Tax purposes and another for own business purposes. 3. Thereafter in the course of investigation the proprietor appeared before the Authority and his statement was recorded on 13th April, 2011 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yee cheque/draft only in the name of the firm. He further stated that he had obtained Service Tax registration from the very beginning and have deposited the returns regularly and paying the taxes. He further stated in the statement recorded on 19th May, 2011, that the receipts, as per bank statement includes, amounts towards cancellation of cheques, reversal of salary, receiving of fixed deposit maturity amounts, deposits against the sale of property, loans, interbank transaction through cheques and interbank cash transactions also which are not taxable receipts. In his further statement on the same day, he categorically stated that Service Tax liability will be on taxable receipt as per the bank statement excluding the non-taxable receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of accounts which are duly audited by a Chartered Accountant, as required under the provisions of the Income Tax Act. The turnover achieved by the appellant for a particular accounting year is easily workable from the T.D.S. certificates issued to the appellant by the service receiver, and also by the Service Tax Authority on the basis of Form 26AS which is available on the website of the Income Tax Department, for a particular assessee. In spite of categorical statement by the appellant during investigation that all the receipts were by cheque and they do not receive anything in cash and such receipts are subject to deduction of Income Tax at source, the Authority have not cared to make any investigation from the receivers of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigate as to the taxable nature of the cash receipts and/or contra transactions in the bank accounts. It is admitted fact that the appellant have five bank accounts during the relevant period. Further, the facts stated at the time of investigation in reply to show cause that various amounts are by way of contra entries, like cancellation of cheques, reversal of salary, receiving of fixed deposits on maturity in the bank accounts, deposit against sale of property, deposit of loan sanctioned by the bank etc. interbank transactions in the bank account which are contra in nature, interbank cash transaction that is withdrawal of money from one account from different bank, the amount remaining unutilised money deposited in different account with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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