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TMI Blog2024 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... OF 2024(T-RES) WRIT PETITION NO. 2119 OF 2024(T-RES) WRIT PETITION NO. 2821 OF 2024(T-RES) WRIT PETITION NO. 4076 OF 2024(T-RES) WRIT PETITION NO. 4094 OF 2024(T-RES) WRIT PETITION NO. 13897 OF 2024(T-RES) WRIT PETITION NO. 16452 OF 2024(T-RES) WRIT PETITION NO. 17288 OF 2024(T-RES) WRIT PETITION NO. 19386 OF 2024(T-RES) Sri. Mohammed Sadiq M/s K.C.N. Digital Service, Karnataka Security Force-9 And Raa Detective, Prakash Rajashekhara Uppanni, Sri Guru Raghavendra Promoters And Developers, M/s. Sai Infratech Project, Sri Sheik Peer Mohammed, Muniswamappa Gunasheela, M/s Swamy Concrete Products Pvt Ltd., Mani And Sri Associates, M/s Krishi KPRC JV., Access Developers Private Limited, M/s. Ocean Constructions India Private Limited Koya And Company Constructions Ltd., Qness Software Private Limited, M/s. Mahesh Constructions, Eanswer Network India Private Limited, Ves India Securitas Private Ltd., M/s. Money Clinic, Versus Union of India, The Commissioner Central Tax (Appeals), Mysore, The Deputy Commissioner Of Central Tax, Bengaluru, The Assistant Commissioner GST West, Bengaluru, The Principal Commissioner of Central Tax And GST Bangalore, The Joint Commissioner of Central Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP No. 15018/2022 WP No. 24650/2022 WP No. 12906/2023 WP No. 22063/2022 WP No. 19792/2022 WP No. 25156/2022 WP No. 5896/2023 WP No. 17407/2023 WP No. 11154/2023 WP No. 9765/2022 WP No. 17591/2022 WP No. 1754/2023 WP No. 8858/2023 WP No. 16501/2023 WP No. 7071/2023 WP No. 9906/2023 WP No. 8409/2023 WP No. 8184/2023 WP No. 16170/2022 WP No. 1198/2024 WP No. 14092/2023 WP No.3 41/2023 WP No. 274/2023 WP No. 12003/2022 WP No. 13813/2022 WP No. 7829/2023 WP No. 20282/2022 WP No. 19000/2022 WP No. 8336/2023 WP No. 10238/2023 WP No. 6756/2024 4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes. 5. Sri. N. Venkataraman, learned Additional Solicitor General who was present before the court on 27.06.2024 had submitted that they desire that the matters be resolved and accordingly have put-forth a proposed mechanism a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration and secure compliance of the obligations placed on him by the Act which is prescribed in Chapter V of the Finance Act, 1994 (hereinafter called "the Act") read with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of Section 70 of the Finance Act, 1994, the petitioner is obligated to self-assess their liability and discharge the applicable tax as per the statutory provisions and the entire burden of compliance to statutory provisions is on the assessee themselves. As per the Act, the Show Cause Notice were issued in-terms of Section 73(1) of the Finance Act, 1994, as the services rendered by the assesses appeared to be classifiable as taxable service in terms of Section 65B(44) read with section 66B of the Finance Act, 1994. 5. I submit that the department received a total number of 49,665 cases from the CBDT and after receipt of the data the department has verified the same. After preliminary verification, the department initially filtered the cases and where there was no component of Service Tay dropped 21,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices were issued keeping in mind the statutory time lines. In some cases, even after the issuance of Show Cause Notices, the assessee did not render their reply or failed to produce any document/clarifications. 9. Therefore, in the absence of any clarifications or documents by the assessee, decisions were taken based on available information and the Order-In-Original were passed. No Show Cause Notices were issued by the department where the clarifications with requisite documents were provided in time. Therefore, the allegations of non-application of mind etc. are factually untenable and cannot be sustained. The following consolidated data is submitted to support the above contention: - Table-1 BANGALORE ZONE - DATA 01 02 03 04 05 06 07 Commissionerate's No. of cases received from CBDT No. of cases dropped prior to issuance of SCN No. of cases where SCNs were issued No. of Cases where SCNs were dropped No. of cases where SCNs were Confirmed No. of cases where demand is recovered Bangalore East 11,113 6,387 4,726 801 3,925 310 Bangalore North West 4,355 1,465 2,890 952 1,938 44 Bangalore South 12,120 4,447 7,673 2,340 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke note of the affidavit and pass appropriate orders. 8. Upon suggestion of the court, learned Additional Solicitor General has responded positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. 9. Needless to state, a bare perusal of all the petitions reveals that the petitioners have raised various contentions which are required to be referred back for consideration by the appropriate authorities so that officers concerned may take note of the same while disposing off the petitions at the stage of post show-cause notice. 10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B (44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No.25/2012- ST dated 28.06.2012 or under any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal 2 5366/2023 Order-in-original 3 10276/2023 Order-in-original 4 22271/2023 Show cause notice 5 23800/2023 Order-in-original 6 28265/2023 Order-in-original 7 29353/2023 Order-in-appeal/order-in-original 8 382/2024 Order-in-original 9 474/2024 Order-in-original 10 2119/2024 Order-in-original 11 2821/2024 Order-in-original 12 4076/2024 Order-in-original 13 4094/2024 Order-in-original 14 13897/2024 Order-in-original 15 16452/2024 Order-in-original 16 17288/2024 Order-in-original/Order-in-appeal 17 19386/2024 Order-in-original 5. In light of the observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the Officers to be designated in terms of the observations made in para-8 above, at the same stage. Accordingly, such of the writ petitions relating to challenge to show-cause notice are disposed off. The reconsideration must be made with reference to the issues raised in para-10 of W.P. No. 11154/2023 and connected writ petitions extracted supra. 6. Insofar as Writ Petitions relating to challenge to Orders-in-Original, in light of the discussion made hereinabove, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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