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TMI Blog2019 (6) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... services for the purpose of demand of service tax - the ends of natural justice would be met if the matter is sent back to the Original adjudicating authority for the purpose of correct computation of service tax demand and interest thereon as per law. Services provided to National University of Study and Research in Law, Ranchi - HELD THAT:- I am not convinced with the arguments made by the appellant inasmuch as the phrase any person used in the definition of taxable services for being the service recipient, shall also include the government bodies. No specific exemption notification has been pointed out by the appellant pertaining to the period prior to 1st July, 2012, under which the appellant claimed their services to be exempt. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rietorship firm engaged in providing security services and is a Directorate General of Resettlement (DGR) approved security agency firm for providing security services to public sector and private sector enterprises. The appellant has obtained registration with the jurisdictional Service Tax authorities in Ranchi. The appellant closed down its business operations in Ranchi and obtained registration with authorities in Delhi. Investigation proceedings were initiated for the non payment of service tax for the period October 2010 to March 2015 for the business operations in Ranchi. The appellant participated in the summon proceedings in Ranchi wherein they inter-alia submitted that there were certain non payment of service tax due to arrears f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjustment under Rule 6(4A) of the Service Tax Rules, 1994 or should have claimed refund. Further, the submission of appellant in respect of demand on the basis of inflated figures appearing in Form 26AS filed by its clients, viz, Mahanadi Coalfields Ltd (MCL) and Madhucon Projects Ltd (MPL) were not also rejected by the Ld. Commissioner (Appeals) on the ground that the said Form 26AS is not a fictitious document but one that is to be filed by an entity making payment and deducting Income Tax at source. It has also been observed that even there may be errors in 26AS statements but the same would create a TDS obligation on the party declaring the payments in question. 3. Heard Sri P. P. Singh, CA, appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a Government body and not covered in the expression any person as per the definition of taxable service. He stated that specific exemption was subsequently introduced w.e.f. 1st July, 2012. (v) With regard to penalty, the Ld. C.A submitted that they could not make timely payment due to paucity of fund and excessive delay in recovering the amount from the clients. It is his submission that one of the clients, MCL, released payment of ₹ 8,28,708/- which was over-due, only after the intervention of service tax department. He also submitted that one of the parties, M/s Atlanta Limited has not made the payment of service tax which has been deposited by the appellant from his own pocket, out of the amount received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of non receipt of payments from the clients as also contended before the lower authorities right from the investigation stage. However, off late he deposited the service tax in the course of adjudication. I find that the demand herein is primarily based on the figures appearing in Form 26AS statement filed by the clients on whom the appellant has no control. Although the appellant has submitted the bank statements before the Adjudicating Authority, no credence has been given to the appellant s submissions by the authorities below in view of the figures appearing in the aforesaid Form 26AS. In my view, the value of taxable services cannot be arrived at merely on the basis of the TDS statements filed by the clients inasmuch as even if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en pointed out by the appellant pertaining to the period prior to 1st July, 2012, under which the appellant claimed their services to be exempt. It is my considered view that the appellant is not entitled to any relief on this count and held accordingly. 8. With regard to the claim of the appellant regarding adjustment of excess service tax of ₹ 42,776/- for the period 2013-14 from the total service tax liability for the impugned period October 2010 to March 2015, there is no dispute with regard to the fact that there has been excess payment of tax. When both the excess and short payment of tax has arisen during the period in dispute, there is no reason for not allowing the adjustment of excess amount of tax paid. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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