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2019 (9) TMI 516

..... e of the petitioner is that income was earned purely on the activity of interior decoration, for which service tax has been paid - detailed records not produced by the petitioner - HELD THAT:- There is no merit in the Writ Petition insofar as the Assessing Authority, has in the course of the order, rendered categoric findings with regard to his repeated requests for evidences in support of the stand of the petitioner to the effect that the activity carried on by the petitioner was pure installation, that were not produced. The categorisation/classification of an activity can be undertaken by the Court only if all material, relevant and descriptive details of the work have placed before the authorities and findings contrary to such evidences .....

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..... the supply of goods and had called upon the petitioner to furnish various particulars such as agreement copies, work orders, detailed description of the nature of work carried out etc. The pre-assessment proposal dated 30.07.2019 states as follows: 'Tvl.Soundarya Decorators (P) Ltd., Chennai- 600 032 were finally assessed on a total and taxable turnover of ₹ 12,78,98,281.00 under the TNGST Act'59 for the year 2005-06 in his office proceedings dated 18.03.2008. 2) On a further scrutiny of records, the following defects were noticed. (i) A turnover of ₹ 40,712.00 was assessed at 3%. But no Form XVII declarations were filed. (ii) In the Profit and Loss account sub-schedule, the contract receipt in Chennai is shown as ͅ .....

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..... 150% of the difference tax and surcharge due, under Section 23 of the TNGST Act'59. 5) It is therefore proposed to revise the assessment for the year 2005- 06 under the TNGST Act' 59 as detailed below: (i) Liability under Section 3B : ₹ 7,18,04,930.00 at 12% (ii) Not covered by Form XVII : ₹ 40,712.00 at 12% (iii) Liability under Section 3H (Resale): ₹ 5,60,52,639.00 at 12% (iv) Difference of works contract turnover: ₹ 14,42,58,399.00 at 12% (v) Purchase value against Form XVII : ₹ 11,43,883.00 at 16.85% Total and taxable turnover proposed : ₹ 27,33,00,563.00 6) It is also proposed to revise the surcharge already levied. 7) It is also proposed to levy penalty of ₹ 2,89,116.00 being 150% of .....

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..... enclosed to support our claim. 2) Contract receipts - ₹ 2,06,41,377 This amount represents contract receipts relating to work done at Hyderabad branch and received at the branch account at Hyderabad. The entire transaction took place in Hyderabad and was disclosed to Hyderabad Sales Tax authorities and copy of ledger abstract is enclosed. The relative goods have been purchased and used in Hyderabad itself. No materials were transferred from Chennai. Hence there is no tax liability. As we have furnished the required details there is no tax liability on the difference turnover sd it relates to sales effected in other states, CST sales, labour and other like charges. We request you to drop the proposal of levy tax on the difference turn .....

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..... allation and would not attract levy of Sales Tax. Work orders, purchase orders, description of work and installation done, Invoices and other supporting documents were called for. 8. Vide letter dated 27.10.2009 the petitioner had requested 10 days time to furnish the details and file objections and a final opportunity was granted till 16.11.2009. A detailed show cause notice dated 10.12.2009 was thereafter issued proposing confirmation of the proposals made. 9. Vide reply dated 19.12.2009, the petitioner raises the following objections: (i) Challenging the jurisdiction of the Assessing Authority to re-assess on the ground that (i) there is no escapement of tax or turnover to justify the proposed re-assessment and (ii) no material has been .....

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..... ial (or the lack of it) that the Assessing Authority has passed the impugned order of assessment. 12. Heard Mr.Sundareswaran, learned counsel for the petitioner and Mr.Haribabu, learned Additional Government Pleader (T) for respondents 1 and 2. 13. I see absolutely no merit in the Writ Petition insofar as the Assessing Authority, has in the course of the order, rendered categoric findings with regard to his repeated requests for evidences in support of the stand of the petitioner to the effect that the activity carried on by the petitioner was pure installation, that were not produced. 14. In my considered view, categorisation/classification of an activity can be undertaken by the Court only if all material, relevant and descriptive details .....

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