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TMI Blog2023 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... s for financial years 2015-16 and 2016-17 - 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. 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 that the details of turnover and bifurcation were not available with Revenue for issue of the said show cause notice and, therefore, Revenue has calculated service tax payable by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 said calculated values were taken together and was treated as gross taxable value which were worked out to around Rs.51.38 crores. The service tax payable on the said worked out gross taxable value was calculated, which was worked out to Rs.7,61,08,731/- and the said amount was demanded through the said show cause notice by invoking proviso to sub-section (1) of Section 73 of Finance Act, 1994. Appellant submitted a reply to the show cause notice wherein the appellant inter alia stated that the appellant is goods transport agency and that the services by g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered 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 further submitted that the demand cannot sustain merely by comparing the figures of balance sheet and profit and loss account with ST-3 returns and Form 26AS in the absence of any evidence establishing that the income is for provision of taxable service. He has further relied on the final orders of this Tribunal in following cases:- a) Lord Krishna Real Infra Pvt. Ltd. [2019 (2) TMI 1563 CESTAT Allahabad] b) Sharma Fabricators Erectors Pvt. Ltd. [2017 (7) TMI 168 CESTAT Allahabad] c) Go Bindas Entertainment Pvt. Ltd. [2020-TIOL-890- CESTAT-AL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 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 that the details of turnover and bifurcation were not available with Revenue for issue of the said show cause notice and, therefore, Revenue has calculated service tax payable by the appellant under best judgment method. Further, for the period from April 2017 to June 2017, the said show cause notice considers gross taxable value presuming value addition of 25% over the relevant quarter of the earlier financial year, which is also a presumption. Learned counsel has relied on the finding of this Tribunal in the final order issued in the case of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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