Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1137 - AT - Service TaxCourier Service - Non filing of returns - Penalty u/s 76, 77 & 78 - Held that:- National Manager - Accounts of the appellant-firm had clearly admitted to non-payment of Service Tax since October 2003 onwards. From the records, it is seen that, since October 2003 onwards the appellant-assessee has also not filed Service Tax returns. Even for the earlier period, no return has been filed for the period April 2002 to September 2002. From the evidence available on record and from the admission by the National Manager - Accounts of the appellant-firm, it is clear that the appellant-assessee did not discharge Service Tax liability. From the investigation report also it is clear that the appellant did not cooperate with the investigating agency with regard to the quantification of the Service Tax liability and, therefore, as a last resort, the Service Tax liability had to be computed based on the balance sheet figures and trial balance figures which were taken out from the computer maintained by the appellant. In these circumstances, determination of the Service Tax liability by the adjudicating authority based on the figures/records maintained in the computer cannot be faulted at all. - while re-determining the tax liability from these figures, the question of determination of assessable value and tax would automatically arise and, therefore, the adoption of the figures in the balance sheet as cum-tax value by the adjudicating authority cannot be faulted - Decided partly in faovur of Revenue.
|