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TMI Blog2024 (9) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Additional Solicitor General has responded positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B (44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications ? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court ? he writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers - Petition disposed off. - HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Form 26AS/Income Tax returns filed. 3. The details of the writ petitions and the stages are as follows: Challenge to Show-cause Notice Challenge to Orders-in-Original Column No.1 Column No.2 WP No.16891/2022 WP No.12840/2023 WP No.13445/2023 WP No.15832/2022 WP No.15959/2021 WP No.3318/2023 WP No.24822/2022 WP No.14425/2022 WP No.8514/2023 WP No.15018/2022 WP No.24650/2022 WP No.12906/2023 WP No.22063/2022 WP No.19792/2022 WP No.25156/2022 WP No.5896/2023 WP No.17407/2023 WP No.11154/2023 WP No.9765/2022 WP No.17591/2022 WP No.1754/2023 WP No.8858/2023 WP No.16501/2023 WP No.7071/2023 WP No.9906/2023 WP No.8409/2023 WP No.8184/2023 WP No.16170/2022 WP No.1198/2024 WP No.14092/2023 WP No.341/2023 WP No.274/2023 WP No.12003/2022 WP No.13813/2022 WP No.7829/2023 WP No.20282/2022 WP No.19000/2022 WP No.8336/2023 WP No.10238/2023 WP No.6756/2024 4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes. 5. Sri. N. Venkataraman, learned Additional Solicitor General who was present before the court on 27.06.2024 had submitted that they desire that the matters be resolved and accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mandated to get the registration and secure compliance of the obligations placed on him by the Act which is prescribed in Chapter V of the Finance Act, 1994 (hereinafter called the Act ) read with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of Section 70 of the Finance Act, 1994, the petitioner is obligated to self-assess their liability and discharge the applicable tax as per the statutory provisions and the entire burden of compliance to statutory provisions is on the assessee themselves. As per the Act, the Show Cause Notice were issued in-terms of Section 73(1) of the Finance Act, 1994, as the services rendered by the assesses appeared to be classifiable as taxable service in terms of Section 65B(44) read with section 66B of the Finance Act, 1994. 5. I submit that the department received a total number of 49,665 cases from the CBDT and after receipt of the data the department has verified the same. After preliminary verification, the department initially filtered the cases and where there was no component of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AN/ITR).These show cause notices were issued keeping in mind the statutory time lines. In some cases, even after the issuance of Show Cause Notices, the assessee did not render their reply or failed to produce any document/clarifications. 9. Therefore, in the absence of any clarifications or documents by the assessee, decisions were taken based on available information and the Order-In-Original were passed. No Show Cause Notices were issued by the department where the clarifications with requisite documents were provided in time. Therefore, the allegations of non-application of mind etc. are factually untenable and cannot be sustained. The following consolidated data is submitted to support the above contention: - Table-1 BANGALORE ZONE - DATA 01 02 03 04 05 06 07 Commissionerate's No. of cases received from CBDT No. of cases dropped prior to issuance of SCN No. of cases where SCNs were issued No. of Cases where SCNs were dropped No. of cases where SCNs were Confirmed No. of cases where demand is recovered Bangalore East 11,113 6,387 4,726 801 3,925 310 Bangalore North West 4,355 1,465 2,890 952 1,938 44 Bangalore South 12,120 4,447 7,673 2,340 5,333 99 Mangalore 3,632 2,847 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. 9. Needless to state, a bare perusal of all the petitions reveals that the petitioners have raised various contentions which are required to be referred back for consideration by the appropriate authorities so that officers concerned may take note of the same while disposing off the petitions at the stage of post show-cause notice. 10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B (44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications ? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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