2019 (10) TMI 495

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..... ed raising of demand if declaration filed under VCES was established to be substantially false. The declaration was for the months of November 2012 and December 2012 whereas the said declaration was held to be substantially false on the basis of service tax due calculated on the basis of information in Form 26AS for the period from 01 April, 2010 to 31 December, 2012. Since the comparison of ta .....

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..... is presumptive. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70880 of 2016 - FINAL ORDER NO. 71410/2019 - Dated:- 26-7-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri A.P. Mathur, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner, Authorized .....

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..... une of ₹ 2,06,484/- by service receiver M/s SNC Power Corporation (P) Ltd. and rest 25% ₹ 68,828/- was declared as tax dues by the appellant. The appellant were issued with a show cause notice dated 26 December, 2014 invoking Section 111 of Finance Act, 2013 and making an allegation that appellant had made substantially false declaration of tax dues of ₹ 68,828/- whereas the tax .....

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..... imposed. Aggrieved by the said order, appellant is before this Tribunal. 2. After hearing both the sides and on perusal of record, we note that Section 111 of Finance Act, 2013 empowered raising of demand if declaration filed under VCES was established to be substantially false. The declaration was for the months of November 2012 and December 2012 whereas the said declaration was h .....

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..... atement nor there were any exemption then only such payments received are required to be considered as consideration for computation of Service Tax. Since such exercise was not undertaken the demand raised is presumptive. We, therefore, set aside the impugned order and allow the appeal. (Order Pronounced in the open Court on 26 July, 2019) - - TaxTMI - TMITax - Service .....

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