TMI Blog2018 (12) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order that the appellant was registered with the Department vide Service Tax Registration No. AACCD1501GST001 for providing Supply of Tangible Goods Services , therefore it cannot be alleged that the appellant had suppressed anything from the department. Best Judgement assessment - Held that:- It is admitted in the impugned order that the department obtained total receipt value for the preceding years from the appellant. There is no reason that the department could not get the actual receipts details for the year 2013-14 also - This Tribunal in the case of Shubham Electricals Vs Commissioner of C.Ex. S.T., Rohatak [2015 (6) TMI 786 - CESTAT NEW DELHI] has held that a best judgment assessment should be based on material and data on record. It is not a tool in the hands of the Adjudicating Authority to punish the assessee. The estimation should be fair and reasonable, and not a wild guess work. The appellant has submitted all calculations of admitted tax liabilities, and deposit of Tax, duly certified by a Chartered Account with the appeal - the impugned order suffers from infirmities as explained and is not sustainable under the law. Appeal allowed. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivers on mutually agreed terms and conditions. While providing the said helicopter/ aircraft on charter hire, the appellant supplied its own crew i.e Pilot and Other Flying Staff, along with the said helicopter, keeping an effective control and possession of the said helicopter/ aircraft with them. The appellant had taken registration under the category of Supply of Tangible Goods for Use . Both the Show Cause Notices were adjudicated vide the impugned order and the service tax demands as mentioned above were confirmed by invoking extended period of limitation Interest on the amount of demand confirmed was also confirmed. Payment of Service tax through Cenvat credit on inputs was not considered. Various penalties were imposed as proposed. The amount of ₹ 38,00,000/- already deposited by the appellant was appropriated. 4. Sh A.S. Hasija, Consultant, appeared on behalf of the appellant and Sh Sanjay Jain, DR, appeared for the Revenue. At the outset Sh Hasija accepted the majority judgment in the Larger Bench judgment of the CESTAT in the case of Global Vectra Helicopter Ltd Vs Commissioner of S.T Mumbai-II-2016(42) STR 118 (Tri-Mumbai) and did not contest the issue of class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ud or collusion or wilful misstatement or suppression of facts or contravention of any provisions of the Act or Rules with intent to evade payment of service tax. Thus the extended period of limitation is applicable only if any of the ingredients specified above exists. Further, in case a periodical return was required to be filed, then the relevant date will be the date on which such return was filed or last date of filing the return. In the present case the demand in respect of SCN dated 24.10.2013 is for the period 01.4.2008 to 31.03.2012. Thus the demand from 01.04.2008 to 20.10.2008 is beyond the scope of the SCN. The extended period of limitation has been invoked for the subsequent period also which is contrary to the law. The extended period has been invoked against the Appellant on the basis that they have contravened the provisions of the Act by willfully suppressing the fact, that they collected Service tax from their clients but did not deposit the same with Government exchequer, whereas the fact is that Sh Ajay Vir Singh, Director of the appellant, in his statement dated 03.12.2012 has admitted that the appellant collected service tax from customers and did not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board, it is obligatory to make 50% booking online and remaining 50% booking are made by local agents situated in Jammu and Kashmir and that is the reason that names of agents and individuals appear on the invoices. On perusal it was observed that invoices contained names of the agent/ passengers booked, amount charged and date of booking. The details tallied with the details in corresponding passenger manifests, which proved the claim of the appellant that the service originated and terminated in J K and not chargeable to Service Tax under Section 64 of Finance Act, 1994. But the Learned Commissioner has not determined the value of exempted service rendered in J K. The appellant was directed to submit year wise details of value of service provided in J K, on the next hearing. 6.3 Next hearing was held on 18.10.2018 and submitted the required year wise details of value of service provided in J K, as below:- Charter and other services in J K Year Value of services in J K (Rs) Service tax not chargeable (Rs) (included in demand) 2008-09 18338798 2266675 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding Supply of Tangible Goods Services , therefore it cannot be alleged that the appellant had suppressed anything from the department. The appellant had maintained RG-23 Register and paid tax from CENVAT Credit which the Learned Commissioner has ignored and confirmed the demand on the entire receipts including the value of service rendered in J K which is exempt under Section 64 of Finance Act, 1994. The Learned Commissioner has assessed the demand for the year 2013-14 applying Best Judgment Method, as prescribed under Section 72 of Finance Act, 1994. Section 72 reads as under: SECTION 72. Best judgment assessment. - If any person, liable to pay service tax, - (a) fails to furnish the return under section 70; (b) having made a return, fails to assess the tax in accordance with the provisions of this Chapter or rules made thereunder, the Central Excise Officer, may require the person to produce such accounts, documents or other evidence as he may deem necessary and after taking into account all the relevant material which is available or which he has gathered, shall by an order in writing, after giving the person an opportunity of being heard, make the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
