9911796707
TMI Blog2024 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 2. The appellant is engaged in providing taxable services under the categories of Consulting Engineering Service, Management, Maintenance or Repair Service and Renting of Immovable Property Service. On the basis of an investigation carried out by the Department, it was alleged that the appellant had not discharged the service tax liability on the entire receipts received or charged during the period 2008-09 to 2012-13. Show cause notice dated 21.04.2014 was issued, raising demand of Rs.2,60,43,859/- along with interest under Section 75 and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 3. On adjudication, the Commissioner by the impugned order dated 30.01.2017, dropped the demand of Rs.1,43,73,639/- on account of wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 June 5,68,88,547 9,13,000 5,59,75,547 68,05,247 68,32,787 July 3,83,19,821 32,89,342 3,50,30,479 39,23,200 39,23,200 August 3,73,98,907 0 3,73,98,907 45,82,320 45,82,320 September 3,27,38,630 9,40,500 3,17,98,130 39,30,246 39,02,706 22,34,30,507 51,42,842 21,82,87,665 2,66,01,934 2,66,07,609 Summary of Service Tax Returns for the period 01.10.2008 to 31.03.2009. Tax Period Gross amount received Exempt Turnover Net Taxable Value Service Tax Payable Total Tax paid A B C= A-B D E October 4,03,27,903 27,93,563 3,75,34,340 42,93,729 42,93,729 November 3,41,25,035 25,93,133 3,15,31,902 35,76,828 35,76,828 December 3,94,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the same is barred by time, it is necessary to examine certain provisions of the Finance Act and the Rules framed thereunder. Section 66 is the charging section which provides that tax shall be levied at the rate of 12% of the value of the taxable services referred to in the sub-clauses. Section 68 deals with payment of service tax, whereby every person providing taxable service to any person shall be liable to pay service tax at the rate specified in such manner and within such period as may be prescribed. Section 70 requires every person liable to pay tax to furnish Returns. Section 73 deals with recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded and empowers the Central Excise Officer to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calendar month in which the 2[service is deemed to be provided as per the rules framed in this regard:]" 9. Rule 7 deals with "Returns" in following words :- "7. Returns (1) Every assessee shall submit a half-yearly return in Form ST-3, or ST-3A 5[or ST-3C], as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return. (2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year;" 10. From the provisions of Clause 6 of section 73, the period of five years shall be computed firstly from the date of filing the return. Secondly, where no return is filed the last date on which such return is to be filed. Lastly, the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
