9911796707
TMI Blog2017 (1) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government have not been examined in correct perspective by the Original Authority. Since there is no discussion at all regarding services-wise liability with clear quantification, activities-wise, the impugned order suffers from serious infirmity of vagueness and lack of application of mind. As already noted, the whole demand has been confirmed in a summary manner simply based on the annual balance sheet of the appellant with no detailed analysis of the various activities of the appellant along with the legal provisions for tax liability on execution of such activity for service tax purpose - the impugned order as it stands cannot be legally sustained. The appellants have not provided proper documentary support while submitting thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other such schemes. They are also involved in computer training, franchise network, manpower supply to various organizations, digitalization of data for Government Departments, providing education in collaboration with the Universities, renting out some of their premises to others. 3. Ld. Consultant appearing on behalf of the appellant submitted that the whole demand is very vague without any appreciation of facts. First of all, it is emphasized that the annual balance sheets of the appellant were taken and excluding interest income, all other incomes were considered as revenue on account of providing taxable services and accordingly the service tax demand was confirmed. He drew our attention to the enclosures attached to the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as their services were relating to Government Departments. Ld. Consultant further submitted that the appellant is a creation of the State Government closely connected with the implementation of various welfare schemes. The allegation of fraud, suppression with intent to evade service tax is not tenable with reference to the appellant. 6. Ld. AR reiterated the findings of the lower authorities. He also submitted that the appellant did not provide detailed break-up figures regarding their activities. In absence of such data, the Original Authority proceeded to decide the case based on the annual financial records of the appellant. 7. We have heard both the sides and perused the appeal records. 8. To begin with, we note that both the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We note that the impugned order as it stands cannot be legally sustained. As such, we set aside the same with a direction to the Original Authority to re-examine the issue categorically with supporting documentary evidence before arriving at the conclusion. We also note that the question of time bar of the demand requires clear finding considering that the appellant is a creation of State Government. In fact, we note that there is no finding in the impugned order regarding the applicability of the extended period in the present case. We also note that the appellants have not provided proper documentary support while submitting their defence before the Original Authority. As the matter is remanded back to the Original Authority for fresh dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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