9911796707
TMI Blog2022 (3) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ely determined that for the given transaction for which the tax is imposed the noticee is liable to pay such tax and such taxes are not being paid. After making a conclusive determination, any reasoned order or any further demand notice as may be called for may be issued by the authorities. On the other hand, if the conclusion arrived at that the petitioner is not liable to pay service tax, appropriate reasoned order be also passed. In order to substantiate the claim of the petitioners assessee that they are not liable to pay the service tax, any other ground or reason as may be desirable be also allowed to be raised by the petitioners. Petition disposed off. - WP(C)/1870/2022 - - - Dated:- 23-3-2022 - HONOURABLE MR. JUSTICE ACHIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts vis- -vis Form 26AS, it is not possible to establish against which contract the petitioner had received the amount reflected in the Form 26AS and moreover the work orders are of the years 2006, 2010, 2011 and 2012. As the petitioner noticee had not submitted anything further showing any co-relation between the contracts and the entries in the Form 26AS and therefore, the department was of the view that the petitioner would be liable to pay the service tax imposed in the impugned demand notice. Clause 4.5 of the demand notice is extracted below:- 4.5 From Form 26AS, it appears that all receipts are from various Govt. Departments/other organizations for providing services which the said Noticee have claimed to be exempted under Sl No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh determination. In doing so, the petitioners be given an appropriate opportunity to produce any relevant material to show that the contract works for which the service tax has been imposed, the noticee is not liable to pay tax for such transaction and in doing so, the petitioners to also co-operate with the authorities so that they also can come to a conclusion on the aspect and produce any relevant material as may be desired. 8. After making a conclusive determination, any reasoned order or any further demand notice as may be called for may be issued by the authorities. On the other hand, if the conclusion arrived at that the petitioner is not liable to pay service tax, appropriate reasoned order be also passed. In order to subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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