Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 536 - HC - Service TaxNon payment of service tax - non submission of S.T.3 return - period from Oct. 05 to April 06 - inclusion of services provided to a client by an advertising agency - application for fresh registration under Rule 4 of Service Tax Rules, 1994, without having any order in his favour of cessation of the registration certificate - scope of “Commercial Concern” - Held that:- In the case at hand, evident it is that the petitioner was engaged in the business of advertising thus cannot claim that he is not a commercial concern and had rightly obtained the registration certificate under Service Tax Act in the year 1997 - In the case at hand, evident it is that the petitioner was engaged in the business of advertising thus cannot claim that he is not a commercial concern and had rightly obtained the registration certificate under Service Tax Act in the year 1997. That by substituting the expression “person” in place of “Commercial Concern”, will not lead to a conclusion that the “person” was a different from “Commercial Concern” - the assumption drawn by the petitioner that with the substitution of “Commercial Concern” with the word “person” in 2006, the petitioner was not amenable to service tax cannot be countenanced. As per paragraph 6(7) of Chapter II of said manual “A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the Act or the rules made there under or has been convicted of an offence under Seciton 161, read with Section 109 or with Section 116 of the Indian Penal Code (45 of 1860) - the contention that the petitioner was not required to pay the service tax prior to Finance Act, 2006 is not correct. The communication which is under challenge emanates from the procedure stipulated under Section 14 of the Central Excise Act, 1944. The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act. The impugned communication cannot be faulted with, as would warrant an indulgence - petition fails and is dismissed.
|