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2018 (6) TMI 128 - AT - Service TaxScope of SCN - details of income head not provided in SCN - Short payment of service tax - banking and financial services - Held that:- The SCN was issued on the basis of Profit and Loss account of the appellant but total taxable value shown in the SCN is ₹ 7,12,46,826/-, however the SCN has not given any bifurcation of this consolidated amount. It is obvious that appellant being a provider of banking and financial services providing taxable and exempted service. Therefore it is necessary to show the individual account head and the amount of such account before ascertaining that whether all such accounts heads are on account of taxable service or otherwise. It is clear that the appellant in the reply seeking the detail of income head considered for taxable value is legitimate and without such detail neither show cause notice is justified nor it is on the principles of natural justice - The adjudicating authority directed to first provide the break–up of amount of ₹ 7,12,48, 826/- under various account head and the same may be put to notice to the appellant - appeal allowed by way of remand.
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