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2023 (11) TMI 219 - AT - Service TaxNon-payment of Service Tax - man power recruitment and supply agency service - Security Services under RCM - Goods Transport Agency Service (GTA) under RCM - invocation of extended period in terms of proviso to Section 73(1) of the Finance Act, 1994 - HELD THAT:- The appellant is required to produce necessary evidence to the Departmental authorities regarding payment of Service Tax collected from the appellant by the service providers to Government account. So, it becomes necessary to remand the issue of demand of Service Tax on Manpower Recruitment and Supply Agency Service and Security Service to the original adjudicating authority for carrying out verification of copies of ST-3 returns filed by the service providers / documents or any certificate or declaration to pass a speaking order in strict observance of principles of natural justice. The appellant is also directed to produce any of these evidences after collecting from the service providers to ensure that the Service Tax collected was in fact paid to the Government account. Invocation of extended period - HELD THAT:- The appellant has produced many copies of the invoices raised by the service providers of Manpower Recruitment and Supply Agency Services and also Security Services. It is no more res integra that extended period can be invoked only when there are ingredients necessary to justify the demand for the extended period in a case leading to short payment or non-payment of tax. The onus of establishing that such ingredients are present in a given case is on the Revenue. The active element of intent to evade duty by action or inaction needs to be present for invoking extended period - invoking extended period is not justified in this case. The demand of Service Tax for extended period is not maintainable. Even for normal period, the issue of demand of Service Tax on Manpower Recruitment and Supply Agency Service, Security Service and Goods and Transport Agency Service is remanded to the original adjudicating authority to carry out verification of evidences the appellant provides whether the Service Tax paid by the service providers have been deposited to the Government account or not and pass orders in compliance to the strict principles of natural justice. Appeal disposed off.
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