9911796707
TMI Blog2023 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial years 2015-16 and 2016-17. It was further stated in the said show cause notice that in spite of various letters and emails, the appellant did not submit any record to the authorities for examination for issue of the said show cause notice. It was further alleged in the show cause notice that the appellant had not filed Service Tax Returns for the entire period for which the said show cause notice was issued. On the basis of turnover of the amounts received in the financial year 2016-17 as reflected in Form 26AS, it was presumed that for the period from April 2017 to June 2017, there was 25% value addition in the proportionate transaction and such value was also taken into consideration and the amounts reflected in Form 26AS and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and and ordered to pay interest on the said amount of Rs.55,96,593/- and imposed penalty of equal amount under Section 78 of Finance Act, 1994. The original authority also held that the appellant had contravened the provisions of law to the extent that they did not file ST-3 returns for the relevant period and, therefore, imposed penalties and late fee. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that the original authority has not considered the submissions made by the appellant in reply to the show cause notice and the said submissions were dismissed by the original authority without giving any proper reasoning. He has furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... values declared in ST-3 returns and in the Income Tax Returns for financial years 2015-16 and 2016-17. We observe that the above two statements in the said show cause notice are contradictory to each other. The contention of Revenue in para 2 is that there was mismatch of the values declared in Income Tax Return and Service Tax Returns and in the same show cause notice, Revenue states that the appellant had not filed any Service Tax Returns for the same period. Therefore, we find that there was non-application of mind for issue of the said show cause notice dated 27.04.2021. In addition, it is stated in para 4 of the said show cause notice that the appellant had not submitted the required details and not assisted in the investigation and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges have been missing in the present case. The charges in the Show Cause Notice have to be on the basis of books of account and records maintained by the assessee and other admissible evidence. The books of account maintained by M/s Sharma were not looked into for issue of above stated two Show Cause Notices. Therefore, the transactions recorded in the books of account cannot be held to be contrary to the facts. Therefore, we hold that the said Show Cause Notices are not sustainable. Since the said Show Cause Notices are not sustainable, appeal bearing No. ST/890/2010 filed by M/s Sharma is allowed and appeal bearing No. ST/949/2010 filed by Revenue is dismissed. Miscellaneous Applications are also stand disposed of. Cross Objection also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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