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2020 (9) TMI 356 - HC - Service TaxNon-payment of Service Tax - Man Power Recruitment and Supply Agency Services - It is the case of the petitioner that the impugned order dated 27th September, 2016 came to be passed by the respondent no.1 in absence of any reply or any evidence being produced by the petitioner - HELD THAT:- The petitioner was registered under section 69 pursuant to the Act-1994 for providing “Man Power Recruitment and Supply Agency Services”. However the petitioner did not file the return in Form ST3 and did not deposit the service tax collected by him from his clients. It was also found by the adjudicating authority on scrutiny of the documents submitted and verified during investigation that the petitioner did not correctly declare his total service amount and purposefully concealed the income from service provided by him. The petitioner also did not furnish service invoice party wise ledge or balance sheet during the investigation and therefore, the adjudicating authority was required to rely upon only tax statement under section 203AA of the Income Tax Act, 1961 i.e. Form 26AS for the period under investigation to find out the actual taxable amount out of the total service income of the petitioner. The petitioner has admitted in the statement recorded under section 14 of the Act-1944 as applicable to service tax law that he did not account the amount of service provided to various customers during the financial year 2010-2011 to 2014-2015 for his service tax liability resulting into evasion of service tax. The writ petition is not maintainable in view of stipulations made by Full Bench and even on merits, the petitioner having not complied with the provisions of the Service Tax Act at any point of time, is not entitled to claim any relief - In facts of the case, as the petitioner has failed to file return of income and failed to deposit the service tax collected by it there was clear intention to evade the tax on behalf of the petitioner. Petition dismissed.
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