9911796707
TMI Blog2024 (8) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... between the information i.e. the proof of income and ST-3 return. However, as the reconciliation certificate was not produced before the Original Adjudicating Authority, it is deemed fit to remand the matter back to the Original Authority for reconsideration of the matter in the light of said certificate. Appeal is allowed by way of remand to the Original Authority. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Om Prakash , Chartered Accountant for the Appellant Shri Manish Raj , Authorised Representative for the Respondent ORDER SANJIV SRIVASTAVA : This appeal is directed against Order-in-Original No.05/Pr.Commr./ST/NOIDA/2022-23 dated 29/04/2022 passed by Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012. 2.2 Show cause notice dated 07.04.2021 was issued, stating as follows:- 2. Whereas as per third party information (RUD-1) received from Income Tax Department and sent to this office vide F.No. 381/77/1012/6269-6290 dated 03.08.2018 by the D. G. Audit, IT C New Delhi for the F.Y 2014-15 the data for the F.Y 2015-16 and 2016-17 was shared vide letter F.No. IV(20)3/2015- Systems Pt-1 dated 04.02.2019 and dated 22.05.2019 respectively issued by the ADG (EDW), Directorate General of Systems Data Management, Customs Central Excise, New Delhi revealed that the party have not discharged their service tax liability on the differential value of Rs. 7,24,74,0397- and Rs: 12,14,72,460/- during the Financial Year 2015-16 and 2016-17 on which the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rential amount of income earned je differential taxable value of services provided viz difference in the total amount paid/Credited under 1940, 194H, 1941, 194J of 26AS/ sale of service shown in ITR and Gross amount in ST-3 Return as per the third-party information provided by CBDT. Accordingly, the party is liable to pay Service tax to the tune of Rs. 28729604/- on the assessable value as shown in the table below : - 6. And whereas, the party had suppressed material facts and contravened the provisions of the Finance Act, 1994 and the Rules of the Service Tax Rules, 1994 with intent to evede payment of Service Tax despite being engaged in providing taxable services and receiving payments and not depositing Service Tax with the Government e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(1)(d) of the Finance Act 1994 read with Section142, Section 173 and Section 174 of the CGST Act, 2017 for not maintaining the proper records. 2.4 This show cause notice has been adjudicated as per the impugned order referred in para-1 above. 2.5 Aggrieved appellant filed appeal before this Tribunal. 3.1 We have heard Shri Om Prakash learned Chartered Accountant appearing for the appellant and Shri Manish Raj, learned Authorised Representative appearing for the revenue. 4.1 We have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 We observed that the impugned order has been passed without any inputs from the appellant with regard to reconciliation of the figures provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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