Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 1078 - AT - Service TaxRejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) - VCES was initially accepted - Jurisdictional Commissioner invoking the powers under Section 111 of the Finance Act, 2013 initiated proceedings against the appellant alleging that they have made a substantially false declaration to avail the benefit under VCES. - Held that:- what is lacking is that the Department is not able to clearly bring out what are all the construction activities liable to service tax and to whom such services were rendered. The proceedings concluded by the impugned order could not bring out the details of taxable services except to state that the value of services as per P&L account/Income Tax return is much higher than the value of services declared under VCES. Apparently, this assertion by itself will not lead to the conclusion of non-payment of service tax and also to correct quantification of such non-payment, if any. At the same time it has to be noted that the appellants made simply assertions regarding non-taxable services without submitting any supporting evidence. They also claimed various abatements during the material period which requires to be justified with supporting evidence. The matter requires to be re-looked keeping in view the above observations for a fresh decision. - Matter remanded back.
|