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2017 (7) TMI 168 - AT - Service TaxValidity of show cause notice (SCN) - Erection, Commissioning & Installation service - mis-declaration of value of goods - it was alleged that on the basis of TDS Certificate issue by the clients of M/s Sharma, the taxable amount that M/s Sharma received was ₹ 25,20,59,862/- but they have declared less value and short paid Service Tax - Held that: - there is no whisper of examination of books of account maintained by M/s Sharma to arrive at the value of consideration received by them - It may be worth mentioning here that the purpose of audit report is to point out any discrepancy to the notice for examination by the executive and it is the duty of executive to examine the records and examine the objection raised with reference to the records and facts of the case and take a view whether there is a sustainable case for issue of Show Cause Notice. Such vital aspects of framing of charges have been missing in the present case. The charges in the Show Cause Notice have to be on the basis of books of account and records maintained by the assessee and other admissible evidence. The books of account maintained by M/s Sharma were not looked into for issue of above stated two Show Cause Notices. Therefore, the transactions recorded in the books of account cannot be held to be contrary to the facts. Appeal allowed - decided in favor of appellant.
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