9911796707
TMI Blog2022 (8) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ruitment service". The appellant is registered with the Service Tax Department and have been filing their service tax returns in Form ST - 3. The appellant also paid the admitted taxes as per the ST-3 returns. The taxable turnover as per the ST-3 returns for the financial year 2014-2015 is Rs.14,89,646/-. 3. Show cause notice dated 23rd September, 2019 was issued to the appellant invoking the extended period of limitation alleging that information has been received from the Income Tax Department that appellant have received an amount of Rs.1,20,52,152/- as per Form 26 A.S for the financial year 2014-2015 but not disclosed tax liability correctly. 4. In response to the show cause notice, the appellant filed their reply by email, being emai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 1994 for late filing of the returns/non-filing of the returns. 6. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals) has been pleased to dismiss the appeal for want of pre-deposit under Section 35F of the Act. 7. Assailing the impugned order, learned counsel for the appellant urges that the appellant in the statement of facts had mentioned that they have filed the ST 3 returns. But there was an error in filling the appeal memo before the learned Commissioner (Appeals). In column 6, it has been mentioned that, the amount of any tax, penalty or interest deposited - Nil. The appellant have erroneously mentioned the amount 'Nil' instead of mentioning the amount already depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, I find that extended period of limitation is not invokable, as there is no failure on the part of the appellant to discloses taxable turnover and depositing the admitted taxes. I further observe that there is likely to be some difference in the turnover as per the ST 3 returns, as the same is on accrual basis as compared to the turnover reflected in the Form-26 AS. (as per income tax records) because this is as per receipt basis. In this view of the matter, I allow the appeal and set aside the impugned order. I also observe that dismissal of appeal by Commissioner (Appeals) is bad as the appellant had already deposited substantial tax, which was much above the statutory requirement of 7.5%. 10. I direct the appellant to file reconciliat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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