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2014 (7) TMI 75 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - appreciation of evidences - demand of service tax on the basis of figure shown as other income in the profit and loss account - difference with ST-3 return - demand on GTA Service - Held that:- It is the claim of the department that the Applicant though pleaded before the adjudicating authority that they were carrying out the activity of sale of LPG, as well as rendering the services of bottling of LPG for M/s.HPCL, but could not establish the same through evidences. On the other hand, it is the grievance of the Appellant that the ‘sales’ and ‘other income’ figures are self-explanatory, as mentioned in the respective Balance sheet and though they could place the VAT payment challans, VAT Audit Report but due to internal family dispute, could not produce the VAT Returns filed with State VAT department and other corroborative evidences, in support of sale of LPG. We find that the case relates to scrutiny of evidences, in arriving at a conclusion that the Appellant are rendering services of bottling LPG as well as carrying out the activity of sales of LPG. Appellant even though produced VAT audit report etc., but other documents like VAT returns, sales and purchase of LPG etc., could not be produced before the Ld.Commissioner to establish sale of LPG because of internal disputes in the management of factory. Similarly, in the case of Service Tax liability on GTA Service, we find that the documents indicating the claim of payment of Service Tax by GTA service provider had not been verified/scrutinized by the adjudicating authority. In these circumstances, we are of the view that the Appellant be given an opportunity to place all necessary evidences in support of their claim that they were carrying out the activity of sales as well as rendering services to M/s.HPCL and also the claim of payment of Service Tax on GTA service by the respective GTA service provider. In the result the impugned order is set aside and the matter is remitted to the Ld. adjudicating authority to decide all the issues afresh - Decided in favour of assessee.
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