Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 498 - HC - Service TaxRedetermination of Service Tax due within period of limitation - incorrect filing of required periodic returns and especially when the departmental officers were barred from routinely going to the premises of the respondent for checking their accounts - suppression of facts - Section 73 of Central Excise Act - HELD THAT:- The alleged omissions and commissions by the assessee and the surrounding circumstances warranting issuance of show-cause notice, no doubt, are stated in great detail by the Principal Commissioner of Central Excise and Customs, Cochin in Order in Original. Keeping view the scope of challenge to the order under appeal and the grounds raised, therefore, we are of the view that this Court need not refer to all the circumstances in detail. On perusal of orders and stated briefly, that the core of the controversy in the show-cause notices is whether the assessee filed returns and the service tax was not paid on the full taxable value of services rendered by the assessee. Further, whether the show-cause notice for extended limitation period is justifiable under any one of the circumstances covered by Section 73 of the Act. Alternatively, whether the period of five-year limitation is attracted to the case or not. Upon due verification of record, and the scope of appeal, we are constrained to record that the finding of fact recorded by the Tribunal on the inapplicability of extended period of limitation for the show cause notice dated 22.10.2005 does not warrant our interference and the grounds raised in this behalf do not merit consideration. Because the genesis for issuing show-cause notice for extended period of limitation is from the very material on record before the authority - The appellant since unable to attack a crucial finding of fact recorded by the Tribunal, necessarily must fail in the challenge against the order impugned in the appeal. The other argument is ancillary and it is stated the limited remand in the circumstances of the case is also erroneous. The order of remand under appeal does not warrant our interference - Appeal dismissed.
|