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TMI Blog2020 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... law that the turnover figures cannot be rejected without any cogent reason and/or specific discrepancy pointed out. In absence of any specific discrepancy or allegation, the demand of service tax short paid on account of renting of immovable property services, is not tenable - Penalties also set aside. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53682 of 2018-SM - FINAL ORDER NO. 50592/2020 - Dated:- 6-2-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) APPEARANCE: Shri Mohit Gohlyal, Chartered Accountant for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ANIL CHOUDHARY: The appellant is engaged in providing services for renting of immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax paid as shown in the periodical ST-3 returns filed by the assessee for the FY 2010-11 to 2014-15, it was observed that the assessee were/ are required to discharge their Service Tax liability to the tune of ₹ 24,04,955/- (Service Tax ₹ 23,34,910/- + Education Cess ₹ 46,697/- + Secondary Higher Education Cess ₹ 23,348/-) in respect of (1) Renting of Immovable Property Service (2) Business Auxiliary Service‟ (3) Manpower Recruitment and Supply Service‟ (4) Transport of Goods by Road Service and (5) Legal Consultancy Service for the FY 2010-11 to 2014-15, as per Annexure-A to this Notice, however, the assessee had paid Service Tax amounting to ₹ 13,69,341/- (Service Tax ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, Revenue has considered the receipts as per Form-26AS (under Income Tax provision) and as per the final accounts maintained by the appellant. And accordingly the highest amount which is as per the details provided, has been taken. 6. Having considered the rival contentions, I find that there is no allegation in the show cause notice that the appellant has filed incorrect returns (Form ST-3) or have maintained improper account nor any discrepancy is pointed out in their accounts. Further, the account of the appellant are also subject to audit under the provisions of Section 44AB of the Income Tax Act read with Rules thereunder. The copy of the audit report are annexed with the appeal memo. It is established principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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