9911796707
TMI Blog2018 (7) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ration was received during the period covered by the Show Cause Notice and that the record of ROC is not correct. The learned representative of the Respondent offered to submit a CA’s certificate to this effect - To facilitate submission and consideration of such a certificate, the impugned order is set aside and matter remanded to the adjudicating authority for a de novo decision - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994 along with interest under Section 75 of the Act, and the proposed penalties under Section 76, 77 and 78 of the Act. Proceedings initiated vide the said Show Cause Notice were completely dropped by the Commissioner vide the order under challenge. We have heard both the parties herein, where it is submitted on behalf of the department that despite demand, the respondent has failed to provide complete and relevant information, no evidence was ever produced by the respondent about his company to have been wound up. The company was rendering a Management Consultancy Services and Management Maintenance or Repair Services, being very much taxable in view of Section 65(105)(R) and Section 65(105)(ZZG), respectively, of Finance Act, 1994. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arises no question of the assessment in question as against the respondent. The proceedings of the Show Cause Notice have rightly been dropped by the Commissioner. The appeal is accordingly prayed to be rejected. 5. To a query from the Bench, the learned Chartered Accountant representing the Respondent admitted that they have not responded to the letters received from Revenue, seeking details. He also requested that the Respondent may be permitted to submit a certificate from the Chartered Accountant to the effect that during the period of demand, no service was rendered and no consideration was received, and also that the records of the Registrar of companies for the said period is reflecting incorrect picture. 6. After hearing both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir Services duly taxable under Section 65(105)(R) and 65(105)(ZZG) of the Finance Act. Subsequent admission is that the company was never got registered under Service Tax. Once the company was incorporated with the only object of rendering such services as invite the Service Tax liability, there can be no justified reason for still not applying for registration under Service Tax immediately after the incorporation. (iii) The Commissioner has failed to appreciate the same, rather has observed that the Income Tax Returns, as generated from the Income Tax Department's site, does not indicate any revenue or tax. The Commissioner has failed to appreciate that there is document / data provided about the balance sheets of the respondent's compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service was rendered and no consideration was received during the period covered by the Show Cause Notice and that the record of ROC is not correct. The learned representative of the Respondent offered to submit a CA's certificate to this effect. To facilitate submission and consideration of such a certificate, we set aside the impugned order and remand the matter to the adjudicating authority for a de novo decision. The adjudicating authority will pass such orders after considering the CA's certificate as above, if produced before him. The Respondent is directed to produce such a certificate before the adjudicating authority within a period of three months from the date of this order, failing which the de novo decision must be completed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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