9911796707
TMI Blog2023 (4) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner was upheld and the appellant's appeal was rejected. 2. The appellant was registered with the Service Tax Department were providing maintenance or repair services. A show cause notice dated 12.01.2007 was issued to the appellant demanding service tax of Rs. 47,696/- along with interest under Section 73 and 75 of the Chapter V of the Finance Act, 1994 Act. Penalties were also proposed under Section 77 and 78. After following due process, the Assistant Commissioner passed the order in original. The operative part of which is as follows : (1) I confirm the demand of Service Tax amounting to Rs. 47,696/- and order for recovery of the same from the service provider under provisions of Section 73 of the Finance Act, 1994; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record is arbitrary; (ii) The appellant did not suppress the facts on the department. The department came to the knowledge of the services on the appellant's own record. (iii) There can be no suppression of facts which are not required to be disclosed. The appellant was not required to disclose anything to the department regarding its business activities and it was only the case of failure; (iv) Show cause notice relied upon the Income Tax returns, the appellant which is a public document filed with the Income Tax department; (v) No penalty is imposable because the appellant had not suppressed any facts. 5. Learned counsel for the appellant reiterated the above submissions and prayed that the appeal may be allowed and the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to evade payment of service tax. As the appellant had not provided the value of the services provided, best judgment assessment was made by the Assistant Commissioner based on the information which could collect from the Income Tax department regarding the amounts received by the appellant. 10. The intention to evade payment of service tax and suppression of facts needs to be determined based on the evidence available on records. As long as the assessee is registered and continues to file returns as required and supplies information sought by the officers, nothing more is required from the assessee. The assessee is required to self assess its service tax, and the officer is required to carry out the scrutiny of the returns if filed or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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