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TMI Blog2024 (8) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... well as income on which TDS has been deducted and the gross amount of value of service shown in the ST-3 Returns was provided. The Tribunal in the case of VATSAL RESOURCES PVT LTD VERSUS C.C.E. S.T. -SURAT-I [ 2022 (7) TMI 718 - CESTAT AHMEDABAD] , following the earlier decisions in line, observed that by relying on the TDS/26-AS statements, the demand of service tax under the Service Tax Act cannot be made. There is no quarrel to the settled principle that amounts shown in the ITRs or Balance Sheets are not liable for service tax, however, here the conduct of the appellant cannot be ignored as he failed to produce the documents when asked for by the Department. Extended period of limitation - HELD THAT:- Perusal of the impugned order show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered under the Service Tax Rules,1994 for providing services related to electrical contractor not covered under the negative list of services. The appellant was discharging the service tax liability and was filing service tax returns in Form ST-3. 2.1 As per letters dated 02.04.2019, 04.02.2019 and 22.05.2019, the Directorate General of Systems Data Management, New Delhi had received data from CBDT for the F.Ys.2015-16 and 2016-17, which they analysed and made available to the field formations of the Central Excise Department on their web-site. In pursuance of the said data, the jurisdictional Superintendent of Central Excise had issued letter dated 16.12.2020 and e-mail dated 17.12.2020 to the appellant asking for providing certain docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 [The Act] is not available to the Department. Therefore, the burden of proof is on the Department to prove that the documents relied in this case were related to the appellant and that any taxable services were actually provided by the appellant. The Department has not conducted any investigation in this regard. He further argued that the service tax has to be levied in terms of Section 66B of the Act on the value of the services and the service tax cannot be levied on the income of the service provider, therefore, the demand is not sustainable. On the issue of suppression of facts, the learned counsel for the appellant referred to the decisions on the principle that mis-declaration of the value of the goods was a mis- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the Department, once allegations were made on unearthing the details from the income tax records. The submission of the appellant is that neither the letter nor the e-mail has been received by them, which does not seem to be acceptable. May be the letter is not received but there is no scope for the email to have not been received by the appellant. During the course of hearing, the learned counsel specifically denied, if there was any error in the email i.d. and, therefore, the same is bound to have been received by the appellant. However, the learned Counsel urged that law does not prescribe e-mail as a mode of service. No doubt, Section 37C of CEA prescribes the mode of service of orders, notices, summons, etc. by way of registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the value, on the basis of ITR and the ST-3 Returns, the same is merely mis-statement of facts, relying on the decision of the Delhi High Court in Hotchand Jawaharmall Vs. Union of India and Others [1983 (14) ELT 2197 (Delhi)] and of the Tribunal in Garden Reach Ship Builders Engineers Ltd. Vs. CCE [1989 (42) ELT 506 (Tribunal)] , where the department s plea of declaring lesser value in the price list as suppression of facts was rejected treating it as a mis-statement of facts. The reliance placed on these decisions are distinguishable as in the case of Hotchand Jawaharmall (supra), the transaction was between various firms belonging to different countries and in those circumstances, it was observed that the petitioner had no knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, here the conduct of the appellant cannot be ignored as he failed to produce the documents when asked for by the Department. The appellant admitted that they were providing Electric Contractor s service but failed to substantiate any valid reason for the difference in the value. Further, the appellant did not provide the documents to contradict the allegations in the show cause notice. Though opportunities were granted to the appellant but he failed to submit any reconciliation statement along with the records. Thus the appellant deliberately avoided submitting the documents or to co-operate in the investigation. 13. The learned counsel for the appellant has raised the issue of invocation of extended period. Perusal of the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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