TMI Blog2024 (1) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided at Balmer in Rajasthan - extended period of limitation - HELD THAT:- It is observed that appellant was engaged in full-time services with M/s. Cairn Energy India Ltd at Balmer office in Rajasthan, the taxable services if any is also provided at Balmer in Rajasthan. Demand of Service tax is confirmed by Order of Assistant Commissioner, Bhavnagar-I who has no jurisdiction to demand tax at B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Logistic Services . It is the case of department, based on Income tax returns/Data accessed from the Income Tax Department, that appellant provided the taxable services and received income of consultant Logistic Services from the above entity during the period 2014-15 upto June 2017, however failed to obtain service tax registration and pay service tax thereon. 2. Shri Rahul Gajera, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llful suppression of facts. In this behalf he relied upon the following decisions:- Collector of central Excise Vs. Chemphar Drugs Liniments 1989 (40) E.L.T 276 (S.C.) Commr. Of Service Tax, Bangalore-I Vs. Karnataka Udyog Mitra 2020 (35) G.S.T.L. 382 (Kar.) Padmini Products Versus Collector of C. Ex. 1989 (43) E.L.T. 195 (S.C.) 2.2 It is his submission, that appellant he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the records. It is observed that appellant was engaged in full-time services with M/s. Cairn Energy India Ltd at Balmer office in Rajasthan, the taxable services if any is also provided at Balmer in Rajasthan. Demand of Service tax is confirmed by Order of Assistant Commissioner, Bhavnagar-I who has no jurisdiction to demand tax at Balmer in Rajasthan. Reliance in this behalf is placed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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