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TMI Blog2022 (2) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... e surname starts with S ; in this case Sri Bhim Sharma. Therefore, the contention of the Appellant M/s.Interstate Syndicate is the proprietorship concern of Mr. Sharma and that they had obtained registration under a different PAN is factually incorrect. M/s. Interstate Syndicate is a firm/LLP, although no documents in respect of its constitution have been produced - under the eyes of law, M/s. Interstate Syndicate and Prop. Bhim Sharma are separate legal entities and the attempt on the part of the Appellant to mislead this Tribunal and the Adjudicating authority is unwarranted - the services provided by the Appellant in Odisha and the services provided in Jharkhand are to be considered as services provided by two different entities. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eping in mind the exact nature of service provided by the Appellant and the clarifications issued by CBEC from time to time in respect thereof. Appeal disposed off. - Service Tax Appeal No.75218 of 2014 - FINAL ORDER NO. 75076/2022 - Dated:- 9-2-2022 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P.V.SUBBA RAO, MEMBER (TECHNICAL) Shri K.Kurmy, Advocate for the Appellant (s) Shri S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER The facts of the case in brief are that the Appellant is having office at Opp: Telephone Exchange, Post Office Road, At/PO-Barbil, Distt. Keonjhar in the state of Odisha till 2009-10. In the state of Jharkhand, the Appellant has its office at/PO Barajamda, West Singb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Range, Jharkhand for granting of registration in the name of Shri Bhim Sharma, Proprietor, which was granted on 31.12.2010 vide registration bearing No.AEIPS7146FSD003 and started paying tax w.e.f. 20.10.2011. The PAN AEIPS7146F was in the name of Shri Bhim Sharma. Thereupon, the Appellant stopped filing returns and paying taxes in the state of Odisha. 3. On the basis of departmental audit and verification of books of accounts, records, Returns, Balance Sheet, Profit Loss A/c of M/s.Interstate Syndicate, Proprietor: Shri Bhim Sharma, a Show Cause Notice dated 16.10.2012 was issued under Section 73 inter alia alleging that the Appellant has purportedly provided services classifiable under the category of Mining of Mineral Services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 10,000/- under Section 77(1)(b), ₹ 10,000/- under Section 77(2) and ₹ 78,83,271/- under Section 78 of the Act. Hence, the present Appeal before the Tribunal. 5. The case of the Revenue is that the Appellant had been providing services in the state of Jharkhand much prior to 31.12.2010, i.e. before it obtained Service Tax registration in Jharkhand. Therefore, the Appellant ought to have discharged the applicable Service Tax liability in the State of Jharkhand vis- -vis the services provided from their premises in Jharkhand. 6. The contentions of the Appellant are that :- i) The Appellant had paid ₹ 63,45,060/- as Service Tax on the value of Mining Service amounting to ₹ 5,69,04,838/- provided in the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08C, whereas the registration obtained by the Appellant in the state of Jharkhand was under PAN : AEIPS 7146F. The fourth character of a PAN represents the status of the PAN holder. The various possible status are : i) F Firm/LLP ii) P Individual iii) C Company iv) H HUF v) A Association of Persons vi) B Body of Individuals vii) G Govt. Agency viii) J Artificial Juridical person ix) L Local authority x) I Trust Similarly, the fifth character of a PAN represents the first alphabet of the PAN holder s surname in case of individuals and the first alphabet of the PAN holder s name in case of non-individuals. Therefore, in the instant case, PAN AAAFI4408C represents a firm/limited liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices during the period from 2007 to 2010 which contained its address in Jharkhand. It is also observed that surprisingly, certain invoices raised by the Appellant did not contain any address. Therefore, even if for the sake of argument it is accepted that the Appellant was providing services from Odisha, we find no cogent reason to justify the mention of their address in Jharkhand in the invoices while there being no mention of their registered address in Odisha at the same time. 13. In respect of the contention of the Appellant that the demand of Service Tax in respect of Mining Services provided prior to 01.06.2007, we find that the Central Board of Excise Customs (As it then was) had issued various clarificatory Circulars and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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