9911796707
TMI Blog2024 (10) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on difference in figure of 'Income' in Form ST-3 and Form 26AS? - HELD THAT:- As functioning of the respondent as a Multi-Modal Transport Operator and who is stated to have made payments toward customs duty, air freight, ocean freight and surcharges for and on behalf of various clients. From the material which was gathered in course of the enquiry as well as the verification details pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise in this appeal. - HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Appellant Through: Mr. Akshay Amritanshu, SSC with Mr. Samyak Jain, Ms. Drishti Saraf Ms. Pragya Upadhayay, Advocates For the Respondent Through: Mr. Yogendra Aldak, Mr. Agrim Arora Mr. Rishav Kumar, Advocates ORDER PER CM APPL. 25244/2024 (2 Days Delay in filing) 25245/2024 (15 Day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctness of Chartered Accountant Certificate as produced before the Adjudicating Authority? d. Whether the Respondent / Assessee is liable to pay Service Tax on difference in figure of 'Income' in Form ST-3 and Form 26AS? 4. The issue itself arises in the context of the functioning of the respondent as a Multi-Modal Transport Operator and who is stated to have made payments toward cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0l.01.20l6 and 15.01.2016, the appellant was asked to provide details of the value shown as non-taxable under financial data summary sheet earned for activities covered under BSS. In the third show cause notice dated 11.04.2016, which was issued for period 2014-15 the demand was proposed on the amount under the category or BSS only. There is no mention of section 65B(44) of the Finance Act. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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