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• 2022 (6) TMI 1180
  
  Maintainability of petition - Demand-cum-Show Cause Notice issued against a deceased person - HELD THAT:- Since the Demand-cum-Show Cause Notice dated 08.11.2019 as well as the consequential order dated 01.02.2022, both issued by the Assistant Commissioner, CGST and Central Excise, Division-I, Guwahati being issued to a person already deceased, the same are being nullified are hereby set aside and quashed. The respondents in the CGST are at liberty to initiate appropriate proceeding as provided under the provisions of the Finance Act, 1994 following the due procedure of law, in respect of such recovery of Service Tax - Petition disposed off.

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• 2022 (6) TMI 1128
  
  Levy of Service Tax - Chitty business - effect of amendment in the definition of the word ‘service’ from 15.06.2015 onwards, retrospective or prospective? - HELD THAT:- The question whether companies like the petitioners who are engaged in Chitty business are exigible to service tax was considered by the Hon’ble Supreme Court in UNION OF INDIA AND ORS. VERSUS M/S. MARGADARSHI CHIT FUNDS (P) LTD. ETC [2017 (7) TMI 224 - SUPREME COURT]. It was laid down in the said decision that after the amendment brought about to the definition of the word ‘service’ from 15.06.2015 onwards, service tax is payable on Chit Fund. Relying on the aforesaid decision, a Division Bench of this Court, in its judgment in ALL KERALA ASSOCIATION OF CHIT FUNDS VERSUS UNION OF INDIA AND OTHERS [2018 (4) TMI 73 - KERLA HIGH COURT] held that....... + More

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• 2022 (6) TMI 1055
  
  Rejection of application of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - requirement to make payment electronically through Internet banking - petitioner made an attempt to pay through the bank by utilising the banks RTGS (Real Time Gross Settlement) facility which is impermissible under the aforesaid scheme - HELD THAT:- The petitioner had attempted to pay the amount through the 5th respondent bank’s RTGS (Real Time Gross Settlement) facility. The amount which was paid through RTGS (Real Time Gross Settlement) facility of the 5th respondent bank was however re-credited into the petitioner’s bank account. The facts on record indicates that the amount of Rs.41,331.20/- was indeed paid by the petitioner which however was re-credited back due to technical glitches. Therefore, the legitimate the benefit of the above sc....... + More

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• 2022 (6) TMI 980
  
  Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - Petitioner is before this Court seeking direction to the respondents to accept the tax amount deposited by him to avail the benefit under the Scheme which was denied due to late deposit - HELD THAT:- In view of the factual position and the judgment of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS [2022 (3) TMI 108 - ALLAHABAD HIGH COURT] duly confirmed by the Apex Court in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. [2022 (3) TMI 110 - SC ORDER], allowing of this petition would lead to tinkering with the Scheme, which does not provide for any extension of last date for deposit of the discounted amount of tax due. The application of the petitioner under the Scheme has to be considered within....... + More

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• 2022 (6) TMI 924
  
  Validity of SVLDRS-3 issued to petitioner - non consideration of the CENVAT credit claimed by the Petitioner - SVLDRS-3 challenged on the ground that the same is issued without deducting the eligible CENVAT amount - HELD THAT:- The entire CENVAT credit claimed by the Petitioner was not allowed by the adjudicating authority while passing the order in original. The Appeal filed against the said order was also dismissed on the ground of limitation. The stand of the Respondent is that the Petitioner never produced on record the documents to justify the claim of CENVAT credit - In the present case, it is not disputed that the Petitioner was given opportunity of hearing. Written submissions were also placed on record by the Petitioner. Judgments relied by the Petitioner are basically on the point that the amount of pre-deposit made has to be co....... + More

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• 2022 (6) TMI 865
  
  Rejection of petitioner’s declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner was an eligible person entitled to file a declaration or not - HELD THAT:- When provisions of section 121 (r) read with clause (c) of section 123 read with section 124 of Finance Act, the Circular dated 12th December, 2019 and answer to FAQ 45 are considered, we can safely conclude that requirement under the scheme is admission of tax liability by the declarant during inquiry, investigation or audit. In the show cause notice dated 16th October, 2019, there is an admission from respondents that petitioner’s Director in his statement dated 25th June, 2019 has admitted service tax liability amounting to Rs.144,60,835/- as payable on 5th April, 2018. A show cause notice has been issued after 30th June, 2019, i.e, on 16th....... + More

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• 2022 (6) TMI 864
  
  Rejection of application under the SVLDR Scheme - delay in filing present application - steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant, were not duly followed - HELD THAT:- There is no pleading or document to show that the remarks/instructions given by Respondent No. 4 as set forth in Annexure P-2 have been adhered to. There are various other steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant. Therefore, although the Petitioner was given an opportunity to participate further in the SVLDR Scheme, it chose not to do so in the manner prescribed Besides this, there is an issue relating to delay which needs to be dealt with as well. The SVLDR Scheme was in force for a limited period, which came into effect from 01.09.2019. Rule 3 of the said....... + More

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• 2022 (6) TMI 863
  
  Rejection of application under the SVLDR Scheme - delay in filing present application - steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant, were not duly followed - HELD THAT:- There is no pleading or document to show that the remarks/instructions given by Respondent No. 4 as set forth in Annexure P-2 have been adhered to. There are various other steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant. Therefore, although the Petitioner was given an opportunity to participate further in the SVLDR Scheme, it chose not to do so in the manner prescribed Besides this, there is an issue relating to delay which needs to be dealt with as well. The SVLDR Scheme was in force for a limited period, which came into effect from 01.09.2019. Rule 3 of the said....... + More

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• 2022 (6) TMI 862
  
  Rejection of application under the SVLDR Scheme - delay in filing present application - steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant, were not duly followed - HELD THAT:- There is no pleading or document to show that the remarks/instructions given by Respondent No. 4 as set forth in Annexure P-2 have been adhered to. There are various other steps and procedures set forth in the SVDLR Scheme which are required to be followed by an Applicant. Therefore, although the Petitioner was given an opportunity to participate further in the SVLDR Scheme, it chose not to do so in the manner prescribed. Besides this, there is an issue relating to delay which needs to be dealt with as well. The SVLDR Scheme was in force for a limited period, which came into effect from 01.09.2019. Rule 3 of the sai....... + More

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• 2022 (6) TMI 861
  
  Right to appeal against the order of the Designated Committee constituted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- A perusal of the impugned order shows that although the petitioner/revenue was given an opportunity to participate in the appeal proceedings, it chose not to do so - Besides this, there is an issue relating to delay which needs to be dealt with. It appears that since the petitioner/revenue has taken the position before the Supreme Court that an appeal against the order of the Designated Committee would not lie before the Commissioner (Appeals), that this writ petition has been filed - The record also shows that the permission for filing the instant writ petition was given, after nearly 9 months of the aforementioned communication dated 18.06.2021 i.e., on 17.03.2022. List the matter on 18.08.2022.

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• 2022 (6) TMI 714
  
  SVLDRS - Rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that the tax dues have not been quantified on or before 30.06.2019 - HELD THAT:- Though the petitioner had filed a declaration in Form SVLDRS-1 on 22.10.2019 in time, last date being 31.12.2019 and later for the second time on 21.12.2019 in Form SVLDRS-1 under category “Voluntary Disclosure”, it appears that the case of the petitioner was under investigation and a show cause notice was to be issued. Thus, the petitioner was not eligible for the benefit. A reading of the provision of Chapter V of the Finance Act, 2019 containing the provision relating to SVLDR Scheme indicates that though a person who has not been issued with a show cause notice can opt to settle the case under the scheme by offering to....... + More

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• 2022 (6) TMI 713
  
  Validity of recovery notices - impugned show cause notices issued without taking recourse to Section 73 of the Finance Act, 1994 - HELD THAT:- We would like the counsel for the parties to file written submissions not exceeding three pages each, at least three days before the next date of hearing. List the matter on 26.08.2022.

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• 2022 (6) TMI 616
  
  Correct calculation of tax liability - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Works Contract - Erection Commission and Installation Services - benefit of input tax credit - opportunity of hearing not provided - HELD THAT:- The demand if any could have been restricted only to the net of the amount after adjustment of Rs.1,03,71,501 from Rs.3,49,09,640 less the amount deposited by the petitioner merely because the credit cannot be denied, provided the credit was validly availed. This ought to have been properly examined by the Designated Committee as unnecessarily the assessee is being denied is not of the right to settle the dispute under the Scheme - If the credit was lying un-utilized, the petitioner was entitled to pay 50% of the net amount that is the tax due from the petitioner. However, this has not been done. There....... + More

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• 2022 (6) TMI 584
  
  Exemption from Service Tax - Allied educational activities or not - affiliating Universities under which several institutions get affiliated and the students admitted in the affiliated institutions are being tested by conducting examinations - HELD THAT:- The issue raised in these writ petitions is no more res integra, at least for the present, in view of the judgment made in MADURAI KAMARAJ UNIVERSITY VERSUS JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE, MADURAI [2021 (9) TMI 516 - MADRAS HIGH COURT], where it was held that the university cannot be assessed for demanding any service tax for the services of education provided by them, which includes affiliation or other services provided for the students, faculty as well as the staff of the university. The services rendered by the petitioner Universities by way ....... + More

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• 2022 (6) TMI 573
  
  Recovery of Refund Claim - HELD THAT:- The impugned show-cause notice has been triggered on account of the order passed by the Appellate Authority i.e., the Commissioner, Central Tax, Appeals-II, New Delhi. The Appellate Authority has remanded the matter to the adjudicatory authority for carrying out fresh examination of the matter concerning the petitioner’s refund claim. A remand order of the kind, captured in the order of the Appellate Authority, cannot trigger a recovery at this stage - Mr Singla will return with instructions on the next date of hearing - List the matter on 02.06.2022.

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• 2022 (6) TMI 540
  
  Initiation of recovery proceedings - one of the principal grievances of the petitioner was that even while the remand direction was to be given effect to, proceedings had been initiated for recovery via the impugned show-cause notice dated 03.03.2022 - HELD THAT:- Mr. Akshay Amritanshu, who appears on behalf of the respondents/revenue, says he has obtained instructions in the matter - It is Mr. Amritanshu’s submission that no recovery will be made, till such time the refund claim of the petitioner is examined, as indicated in the remand order dated 13.05.2022. Petition disposed off.

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• 2022 (6) TMI 479
  
  Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - brokerage / commission services - declaration accepted but according to petitioner, respondents have not given credit to certain amounts which, according to petitioner, has been paid - HELD THAT:- One thing is very clear that it is the intention of Union of India also to put an end to a litigation where the declarant wants to put an end to. Any person can be a declarant except those excluded under Section 125 of the Finance Act. In our view, having considered the various provisions of the scheme alongwith circulars issued by respondent no.2, one thing that is certain is any amount paid either in cash or by virtue of input credit should be reduced at the time of determination of the final amount payable under the scheme. As held by this court in M/S. CODE ENGINEERS PRIVATE LIMITED THR....... + More

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• 2022 (6) TMI 308
  
  Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - applicability of first proviso to Sub-Section (1) of Section 73 of Finance Act, 1994 read with Section 119 of Chapter VI of the Finance Act, 2015, Section 161 of Chapter VI of the Finance Act, 2016, Section 95 of the Finance Act (2), 2004 and Section 140 of the Finance Act, 2007 - HELD THAT:- It is consciously refrained from observing anything on the merits of the contention regarding levy of service tax and exemption from payment of stamp duty claimed by the petitioner in exercise of writ jurisdiction, at this stage where the petitioner has only been asked to appear and submit its response to the show-cause notice. The show-cause notice does not suffer fr....... + More

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• 2022 (6) TMI 45
  
  Classification of services - mining services or not - business of exploration and production of crude oil and natural gas - it is alleged by appellant that after an opportunity of personal hearing was granted to the appellant on 23.08.2017, the first respondent waited for two years and thereafter passed the order dated 29.05.2019 - HELD THAT:- In the interregnum period, two circulars came to be issued by the Ministry of Finance, which are very well applicable to the case of the appellant, but they were not even referred to by the first respondent, while passing the order dated 29.05.2019. Therefore, the learned counsel prayed to this court to provide one more opportunity to the appellant to substantiate their case with supportive documentary evidence before the first respondent, instead of filing an appeal to the CESTAT, as directed by th....... + More

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• 2022 (5) TMI 1399
  
  Validity of SCN and audit notes issued - mandatory pre-show cause notice contemplated under the Master Circular No.1053/02/2017 dated 10.03.2017 not issued - principles of natural justice - HELD THAT:- The contention regarding absence of DIN raised by the petitioner is not significant and the learned counsel for the petitioner did not persist with the said argument and rightfully so. The respondents have pointed out that audit notes have been issued with the DIN, but containing an extra digit by a mistake. On a perusal of the audit notes issued as Ext.P1 and Ext.P2, it is noticed that the presence of DIN in the said documents cannot be disputed, but by an inadvertent mistake, an additional digit was erroneously added to the said DIN. The said extra digit does not ipso facto make the document null and void on the ground of absence of DIN. ....... + More

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