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2024 (11) TMI 1225

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....Briefly stated facts of the present case are that the appellant is registered with Service Tax Department and is engaged in providing taxable services falling under Section 65B of the Finance Act, 1994. The present proceedings were initiated against the appellant by issue of a show cause notice dated 21.12.2020 on the basis of third party data obtained from Income Tax Department for recovery of service tax amounting to Rs.6,38,355/- under Section 73 of the Act along with interest under Section 75 of the Act and on non-paid differential amount and penalties under Sections 77 and 78 were also proposed. It is alleged in the show cause notice that no service tax returns was filed by the appellant for the financial year 2015-16, whereas they hav....

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....s. The company was dealing in sale of goods such as building material, furniture etc to various clients and the same is sale of goods per-se not leviable to service tax. 4.3 He further submits that the appellant has furnished the copy of Balance Sheet, Income Tax Returns, VAT Returns and sample invoice along with other various documents before the Original Authority and has also raised the issue of limitation being beyond the prescribed period of limitation. 4.4 He further submits that the Original Authority in the Order-in-Original has considered all the documents and has given the findings that the appellant besides providing the services is also engaged in sale of goods, but the learned Commissioner (Appeals) in para 6.5 of the impugne....

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....rd. I find that in this case, the show cause notice was issued on 21.12.2020 by invoking the extended period of limitation alleging suppression and the period of dispute is 2015-16. 7. Further, I find that the Original Authority after considering all the documents provided by the appellant has come to the conclusion that there is no service involved and it pertains to sale of goods. Further, I find that the learned Commissioner (Appeals) in the impugned order has observed that the appellant has failed to provide various documents, which is factually incorrect. 8. The learned Consultant appearing for the appellant has also brought to my notice that the appellant has explained the discrepancy regarding the invoice dated 18.04.2015 but the l....