9911796707
TMI Blog2025 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the Service Tax under Service Tax Registration No.AACCJ1703EST001 for providing "Manpower Recruitment/Supply Agency Services". On the basis of third party information as obtained from the Income Tax Department revealed that the Appellant had received gross amount of Rs.2,06,36,096/- during the Financial Year 2016-17. Subsequently demand-cum show cause notice SCN dated 18.10.2021 was issued and Service Tax was calculated on the gross receipts of Rs.2,06,36,096/-. Service Tax calculated @ of 15% and demand of Rs.30,95,414/- was proposed alongwith interest and also penalties under various Sections were proposed to be imposed as under:- (i) The Service Tax amounting to Rs.30,95,414/- (Rupees Thirty Lakh Ninety Five Thousand Four Hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon them under Section 77(2) of the Finance Act, 1994 read with Section 142, 173 & 174 of CGST Act, 2017 for non filing of periodical ST-3 returns. (viii) Late fee should not be imposed upon them for delay in filing/not filing of periodical ST-3 returns as per Rule 7C of the Service Tax Rules, 1994 read with Section 70 of the Finance Act, 1994 read with Section 142, 173 & 174 of CGST Act, 2017. 3. Learned Adjudicating Authority vide the Order-in-Original dated 15.03.2022 confirmed the demand as proposed in the SCN and appropriated an amount of Rs.1,40,200/- deposited by the Appellant. Penalty of Rs.29,54,414/- was imposed under Section 78 of the Finance Act, 1994 read with Section 142, 173 and 174 of the CGST Act, 2017. Penalty of Rs.10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid Rs.9,40,000/- The Appellant is thus entitled for deduction of Rs.2,02,26,459/- from the total turnover of Rs.2,11,66,459/-. 6. Learned Departmental Authorized Representative justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 7. Heard both the sides and perused the appeal records. 8. I find that Service Tax of Rs.30,94,614/- calculated on gross receipts of Rs.2,06,36,096/- on the basis of Form 26AS statement obtained from the Income Tax Department for the Financial Year 2016-17, has been demanded. During the course of adjudication, the Appellant submitted before the Adjudicating Authority that they were engaged in providing "Security Guard Services" as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective Service Tax Registration No. AACCJ1703EST001 and TIN No. 09750012015 during 2016-17. During the said period the company have provided services for Rs. 9,40,000/- and have also paid service tax Rs. 1,72,100/- and they have supplied edible materials (wheat, flour etc) for Rs. 1,96,96,096/- to various corporates and individuals and this has been duly assessed by the Jurisdictional Commercial Tax Officer (CTO) vide order No. 19769918800060 dated 07.02.2020. The edible materials such as wheat, flour etc are not leviable to any VAT under UP VAT Act 2008. Date: 16/02/2025 ANATEER ALANWAL Chartered Acceput (Mahaveer Agarwal) Chartered Accountant for M/s JMK HOUSING AND SECURITY INDIA LTD. 4/1, Viram Khand, Gomti Nagar Lucknow- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground in the case of Kush Construction vs. CGST NACIN, ZTI, Kanpur 2019 (24) G.S.T.L. 606 (Tri.-All.). The Hon"ble Supreme Court in the case of Bharat Sanchar Nigam Limited vs. Union of India reported as 2006 (2) S.T.R. 161 (S.C.) and also the Tribunal in the case of Idea Mobile Communication Ltd. vs. Commissioner of Central Excise, Trivendram reported as 2006 (4) S.T.R. 132 (Tri.-Bang.) have observed that transaction held that sale of goods under assessment order of the State Authorities will be treated as sales. I find that Service Tax has been demanded only on the basis of Form 26AS statement of the Income Tax Department which is not sustainable. 11. In view of the above discussions, the impugned order cannot be sustained and is accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
