Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 1037 - CESTAT AHMEDABAD

2016 (4) TMI 1037 - CESTAT AHMEDABAD - TMI - Period of limitation - Demand for recovery of short paid Service tax - Rent-a-cab services provided under contract upon pro-rata kilometer basis - Held that:- the issue is no more res integra in view of the recent judgment of Hon'ble Gujarat High Court in the case of Commissioner of Service Tax Vs Vijay Travels [2015 (1) TMI 809 - GUJARAT HIGH COURT]. In the present case, the extended period of limitation is rightly invoked and confirmed against the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is of invoices issued by the Appellant, whereas for the subsequent period, the Service Tax liability was determined on the basis of balance sheet figures as the Appellant failed to produce the relevant invoices on the plea that the same were destroyed in flood.

Held that:- the learned Commissioner (Appeals), in the impugned order, after deliberating various pleas of the Appellant, observed that the Chartered Accountant's certificate produced by the appellant in support of their claim .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

shing Works case [2013 (8) TMI 539 - GUJARAT HIGH COURT], on compliance of the condition of Section 78 of Finance Act, 1994, they would be eligible to pay 25% of the penalty, which has not been objected to by the learned Authorised Representative for the Revenue. - Decided partly in favour of appellant - Appeal No.ST/213/2008-DB - Order No. A/10299/2016 - Dated:- 6-4-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Appellant: Shri R.C. Saxena, Advocate For .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

recovery of short paid Service Tax of ₹ 24,10,096/- with proposal for imposition of penalty and recovery of interest also. On adjudication, the demand was confirmed and penalty was imposed. Aggrieved by the said order, the Appellant filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after analyzing the issues raised and evidences on record, upheld the order of the Adjudicating authority. Hence, the present Appeal. 3. The learned Advocate Shri R.C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s further submitted there are judgments on the issue holding that if rent-a-cab services are provided under contract upon pro-rata kilometer basis, the same cannot be construed as the service chargeable to Service Tax under the aforesaid category. In support, he has referred to the following judgments.(i) M/s Shree Gayatri Tourist Bus Services Vs CCE, Vadodara2012-TIOL-475-CESTAT-AHM(ii) M/s Swapnashilp Travels Vs CCE Nagpur 2013-TIOL-1765-CESTAT-Mumbai (iii) CCE Rohtak Vs M/s Miglani Taxi Servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pay 25% of the penalty imposed on compliance of the conditions in view of judgment of the Hon ble Gujrat High court in the case of Commissioner Vs. Krishnaram Dyeing and Finishing Works 2013 (298) ELT 376(Guj.). 5. Per contra, the learned Authorised Representative for the Revenue has submitted that the issue of chargeability of Service Tax under the category rent-a-cab operator service; when the charges are collected per kilometer basis, is no more res integra, in view of the recent judgment of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he learned Commissioner (Appeals), wherein after analyzing the evidences placed by the Appellant and the pleas taken before him, the learned Commissioner(Appeals) had observed that the Appellant had not disclosed the gross taxable value received from their customers during the disputed period in their ST-3 return. Initially, the Appellant explaining the discrepancy stated that the figures in the balance sheet was with an objective to show a rosy picture of the performance of the Company; but sub .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rightly discarded by the authorities below. Further, he has submitted that in the Appellants case, the principle governing the imposition of penalty where the issue is of interpretation of law, cannot be made applicable as the Appellant had not disputed the leviability of the service tax but suppressed the gross taxable value received from their customers, and short paid the Service Tax. However, he has fairly conceded that the Appellants are eligible to pay 25% of the penalty imposed on compl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ability of Service Tax. We agree with the contention of the Ld. A.R. for the Revenue that leviability of service tax on rent-a-cab operator service when the charges recovered on per kilometer basis has been settled by the jurisdictional Gujarat High Court in Viay Travels Case(Supra). The issue for determination is whether the demand is barred by limitation and imposition of penalty. 8. The case of the Department is that the gross taxable receipts on rendering of the said service had been incorre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

corded the statements of Shri Navinbhai Umedbhai Chauhan, Manager & Authorised Signatory of the Appellant from time to time, which were later confirmed by the Proprietor of the firm. In the said statements, it has been categorically admitted that the Appellant had not rendered any other services and the amount shown in the respective balance sheets were the amounts received in relation to rendering of rent-a-cab service to their customers. The learned Commissioner (Appeals), in the impugned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as under:- 6.4 In view of the discussion in Para 6 and its various sub-paras above, I therefore find that the Appellants contention of the income from rent-a-cab business as shown in the Balance Sheet/I.T. Return being inflated is not correct and cannot be accepted. 7. Thus, in the present case, it is clearly established from the Balance Sheets for the years 2002-03 to 2005-06 and the statement of the Manager & Authorised Signatory of the firm which was also concurred to by the Rent-a-Cab S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version