9911796707
TMI Blog2025 (4) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the appellant was into the business of Advertising & Allied Services and registered with Service Tax Department vide Service Tax Registration No. AAHC8547QSD001. They are regularly filing Service Tax Return and discharging their tax liability. Due to change of Auditor of the appellant company, they could not locate username and password to access their service tax login account, which is necessary to file Service Tax Returns electronically. Accordingly, vide letters dated 10.08.2017, 16.01.2018, 23.09.2020 and 28.01.2021, they informed the Jurisdictional Range Superintendent that they had already paid service tax but could not upload Service Tax Returns due to password problem and requested him to provide username and password t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29,70,420 3,67,144 2,24,262 19,332 1,42,882 NIL 2 2015-2016 49,88,798 49,88,498 7,23,376 4,61,315 19,321 2,62,061 NIL 3 2016-2017 51,71,364 52,26,400 7,83,962 4,66,727 14,428 3,17,235 NIL 4 2017-2018 (upto 06/2017 17,35,000 17,34,800 2,60,250 92,220 4,991 1,68,030 NIL 3. Heard Learned Counsel for the appellant Shri Dr. L. Venkateswara Rao and Learned AR for the Department Shri Sandeep Kumar Payal and perused the records. 4. Learned Counsel for the appellant stated that Department relied on the third party data and issued a show cause notice. The show cause notice failed to quantify the service tax amount paid by the appellant. The show cause notice failed to fulfil the basic ingredients, therefore sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was observed that though they had shown a total income of Rs. 49,88,798/- for the FY 2015-16 in their ITR/listed in the Form 26 AS, they had not paid service tax due on the total turnover during the said period. 6. Learned Counsel for the appellant stated that they are regularly filed Service Tax Returns, but due to change of Auditor of the company, they could not find user name and password for uploading the returns. Appellant requested several times vide letters dated 10.08.2017, 16.01.2018, 23.09.2020 and 28.01.2021 to provide user name and password. Inspite of several requests concerned Officer not provided user name and password. Due to this reason, they could not file Service Tax Returns. Appellant again requested the Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2014-15 and first quarter of financial year 2017-18 is Rs. 3,67,144/- and Rs. 1,68,030/- (aggregate Rs. 5,35,174/-) whereas the service tax confirmed for the said period is Rs. 8,52,409/-. It is clear that the order of Adjudicating Authority traverse beyond the allegation of the show cause notice. Learned Commissioner of Central Tax (Appeals) confirmed the Order-in-Original without appreciating the facts which is gross violation of principles of natural justice. 9. The show cause notice failed to quantify the service tax amount purportedly short paid by the appellant. The said notice failed to fulfil the basic ingredients of a show cause notice i.e. correctly demand the service tax amount. 10. Hon'ble Supreme Court in Khem Chand Vs Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reason, the appellant was unable to file returns for reasons beyond their control. In these circumstances, dis-allowance of credit to the appellant is not just proper and legal. The non-filing of returns is not intentional but due to password problem which is beyond the control of the appellant. Therefore, denial of credit to the appellant is not just and proper. 14. Co-ordinate Bench, Ahmadabad in the case of Sun Outdoos Vs CCE and ST, Vadodara-I [2024 (11) TMI 263 (Cestat-Ahmedabad)] wherein on the issue of benefit of Cenvat Credit on the ground of non-filing of ST-3 returns held that, as regards denial of credit on the ground of non-filing of ST-3 returns, we are of the view that merely on non-filing of ST-3 return, the assessee canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
