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TMI Blog2018 (4) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the tax dues as admitted by them before other statutory agencies for the period was Rs. 15,64,823/- arising from additional income of Rs. 45,01,130/- reported for 2009-10 and income of Rs. 4,08,000/- from renting of immovable property for the period from 2009-10 to 2011-12. Accordingly, differential tax of Rs. 15,64,823/- was confirmed, along with interest thereon, and penalty imposed under section 78 of Finance Act, 1994. Aggrieved by the order of Commissioner of Central Excise, Customs and Service Tax, Aurangabad, in order-in-original no. 51/ST/ COMMR/2015 dated 31st December 2015, the appellant has approached the Tribunal. 2. Appellant contends that the denial of declaration owing to proceedings initiated against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as on 1-3-2013. Section 106(2) prescribes four conditions that would lead to rejection of declaration, namely, (a) an inquiry or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way of,- (i) search of premises under section 82 of the Finance Act, 1994; or (ii) issuance of summons under section 14 of the Central Excise Act, 1944; or (iii) requiring production of accounts, documents or other evidence under the Finance Act, 1994 or the rules made thereunder; or (b) an audit has been initiated, and such inquiry, investigation or audit was pending as on the 1st day of March, 2013. These conditions may be construed strictly and narrowly. The concerned Commissioner may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uoting authority of section 14 of the Central Excise Act in a routine manner. The designated authority/Commissioner concerned may take a view on merit, taking into account the facts and circumstances of each case as to whether the inquiry is of roving nature or whether the provisions of section 106(2) are attracted in such cases.' 3. Learned Authorised Representative placed reliance on the statement recorded by income tax authorities and Form no. 3CD filed under section 44AB of Income Tax Act, 1961 wherein it is stated that the appellant undertakes no activity other than tuition classes which would render any other additional income to be includible in the taxable value. 4. Having heard both sides, it is seen that the show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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