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TMI Blog2023 (11) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... g services by way of right to admission to the private spice garden and services by way of joy rides, such as elephant rides. On the basis of the information received from a third party, CBDT, it was noticed that the value of the service provided by the petitioner, as declared in the Income Tax Returns filed by the petitioner for the Financial Year 2016-17, was Rs. 2,42,62,747/-. The petitioner was, however, not registered under the provisions of the Finance Act regarding service tax, and the petitioner did not file the return under the provisions of the service tax. 2.1 The petitioner was put to notice regarding the data made available by the CBDT in respect of his income, and the petitioner was directed to submit month-wise details of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Income Tax Returns submitted for the Financial Years 2016-17 and 2017-18, and due income tax was paid on such receipts. The petitioner also said that several persons are carrying out similar activities, but no one is paying service tax as no one has registered for the payment of service tax. The Income Tax Department did not reject the income tax returns submitted by the petitioner, and the tax remitted by the petitioner, including the amounts earned by way of the sale of tickets for spice garden visits or elephant rides, was accepted without any demur by the Income Tax Department. It is said that as the Income Tax Department had accepted returns and the treatment given to the receipts as business income, the stand of the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext. P6 and if an appeal has been filed, the copy of the appeal along with the copy of challans regarding the pre-deposits shall be submitted before the Superintendent. It was also said that if the petitioner had not filed any appeal, he should pay the tax as confirmed and the penalty imposed in Order-in-Original (Ext. P6). 6. The petitioner neither filed an appeal nor paid the tax and penalty as determined, and therefore, notice under Section 87(b) of Chapter V of the Finance Act 1994 came to be issued for freezing the bank account of the petitioner. It was also said that the total amount outstanding was Rs. 1,05,73,062/-. 7. The petitioner neither made use of the statutory remedy of appeal within the time prescribed as per Section 85(3A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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