TMI Blog2014 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... rn. In fact it is not required since the assessing officer has power to scrutinize the report and call for records and documents in case he has any doubts or needs any clarification. Therefore when a revised return is filed, the proper course would have been to call the assesses and ask them to explain why the difference has arisen and why the taxable value was -not shown correctly. Instead the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Service Tax Return on 25.04.2012. The value of taxable service was declared as ₹ 361,60,91,124/- and tax payable was worked out to ₹ 37,24,57,384/-. There was a short payment which was made good subsequently with interest. When the .proceedings were initiated, the appellant replied on 13.09.2012 stating that they had filed a revised Service Tax Return and when the revised tax return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 and filed revised ST-3 return on 22.07.2012. Further it is also noticed that they have paid interest of ₹ 82,22,254/- on the above said delayed payment on 14.08.2012. The notice was served on the party on 16.08.2012. On a comparison of the value of taxable services, service tax payable and paid during the relevant period in the ST-3 return filed on 25.04.2012 with the revised ST-3 return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee had neither made any remark in this regard in their revised return nor in their reply to the notice. Rule 7B which provides for filing of revised return reads as under: 7B. Revision of Return. An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r needs any clarification. Therefore when a revised return is filed, the proper course would have been to call the assesses and ask them to explain why the difference has arisen and why the taxable value was -not shown correctly. Instead the revised return has been ignored and the tax demand has been confirmed ignoring the revised return completely. We feel that there is no case for a tax demand i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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