9911796707
TMI Blog2023 (11) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... tification dated 20.06.2012. The impugned order-in-original dated 23.03.2023 is set aside - matter remanded back to the file of respondent No. 1 who shall give due opportunity of hearing to the petitioner and thereafter pass a fresh order in accordance with law - petition allowed by way of remand. - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Ms. Y. Siri Reddy, Learned Counsel For the Respondents No. 1 and 2 : Mr. Dominic Fernandes, Learned Counsel. Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India representing respondent No. 3. ORDER (PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. S. Ravi, learned Senior Counsel representi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax, though it had rendered taxable services. Petitioner was called upon to show cause as to why the income tax returns filed by the petitioner for the aforesaid period should not be treated as the service tax returns for the purpose of considering taxable services under the Finance Act, 1994; as to why an amount of Rs. 68,70,32,690.00 should not levied on the petitioner towards service tax (inclusive of cesses) payable by the petitioner for the aforesaid period in terms of the proviso to Section 73(1) of the Finance Act, 1994; besides levy of interest and imposition of penalty. 4. Petitioner submitted reply to the show cause notice on 17.01.2022. Contention of the petitioner was that it had rendered services exclusively to the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accounts and nothing has been suppressed. The assessee registered with the department and allotted ST-2 certificate with registration number AAACE4411GST001 and undertook to file the ST-3 returns showing the taxable and non-taxable turnover etc., on a self-assessment mode. However, in the instant case the returns were not filed and no information was made available for causing a scrutiny/verification of taxability or other-wise. The assessee also failed to provide any evidence that they have provided the books of accounts to the department voluntarily or otherwise and even after the records were called for on 27.08.2021 they replied on 29.09.2021 that persons handling service tax have left their organization, which clearly shows the inten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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