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Association of State Road Transport Undertaking Versus Commissioner of Service Tax, Delhi

2016 (4) TMI 113 - CESTAT NEW DELHI

Demand of Service tax of ₹ 9.66 crores in respect of various services provided - Services falling under different heads - Appellant contended that its other division from where most of the services were provided i.e. CIRT, Pune has paid its service tax of ₹ 6.03 crores - Invoices produced by the assessee did not tally with the service tax paid by Pune, in the common balance sheet for the two and also there is no co-relation between ST 3 return and TR 6 challan - Held that:- it is not .....

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er. Ignoring the documentary evidence regarding services provided by CIRT, Pune and paid the service tax by same and making general observations in a legal matter cannot be appreciated. Therefore, the impugned order is set aside and the matter is remanded back.

Demand of Service tax of around ₹ 3 crores - Business Auxiliary Service - Services provided to the member transport authorities inasmuch as they were providing services of finalization of Rate contract between the manufac .....

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Jharkhand in the case of Ranchi Club Ltd vs. CCE [2012 (6) TMI 636 - Jharkhand High Court] and of Hon'ble High court of Gujarat in the case of Sports Club of Gujarat Ltd. vs. Union of India [ 2013 (7) TMI 510 - GUJARAT HIGH COURT], the matter is remanded back. - Appeal disposed of - Service Tax Appeal No. 51090 of 2014- Cus & Service Tax Stay Application Nos. 51261 of 2014- Cus -Final Order No.51046 /2016-Cus - Dated:- 7-3-2016 - MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEM .....

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nsport (CIRT) at Pune. Both the units are engaged in providing various services to its registered members. Proceedings were initiated against the appellant by way of issuing two show cause notices, which raised the demand of Service tax in respect of various services being provided by them and falling under different heads. The proceedings in the show cause notice culminated into impugned orders passed by the Commissioner confirming the demand of service tax to the tune of ₹ 9.66 crores. I .....

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he contention of ASRTU is that it has two establishments/branches [i.e. (i) ASRTU, Delhi and (ii) CIRT, Pune]; that the balance sheets of ASRTU are the consolidated balance sheets of both establishments / branches; that the activities mentioned against (i) and (iv) above are undertaken by CIRT Pune, which is already registered with the jurisdictional Service Tax authorities and is paying the service tax payable on the activities undertaken by it. In support of this contention , ASTRU also submit .....

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t I find that till date the requisite documents have not been submitted. The reconciliation sheet submitted by the noticee along with their reply dated 18.6.2012 is totally vague, incomplete and misleading in the said reconciliation sheet the noticee has inconspicuously claimed exemption from payment of service tax on account of export of services, but the assessee has not submitted any proof, whatsoever, in this regard in support of their claim regarding export of services. During the course of .....

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that CIRT Pune had correctly discharged their Service Tax liability. During the course of personal hearing held on 21.8.2012 the noticee contended that their balance sheets were consolidated for ASRTU Delhi and CIRT Pune. In this regard, vide letter dated 27.9.2013 the noticee was requested to explain as to where and under which head the Service Tax paid by CIRT Pune had been accounted for in the balance sheet. The noticee observed complete silence in this regard and did not give any explanation .....

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Accountants. Under the circumstances, I am left with no option but to treat the entire amount demanded in the two SCNs as recoverable from the noticee. 4. As is seen from the above, the rejection of the assessees claim that CIRT Pune has deposited the service tax to the tune of ₹ 6 crores in respect of most of services is on the main ground that invoices produced by the assessee did not tally with the service tax paid by Pune, in the common balance sheet for the two. It also stand record .....

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e etc. Similarly, the observations made by the adjudicating authority in respect of ST 3 return and TR 6 invoices not being co-related is vague observations without any further details as to how the two documents are not in consonance with each other. When the assessee is taking specific plea that service tax on the various services, which were actually being provided by CIRT Pune, and service tax stand discharged by CIRT Pune, there was a legal obligation on the part of the adjudicating authori .....

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