9911796707
TMI Blog2025 (1) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... rjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu. 1. Learned counsel appearing for the petitioner submits that a show-cause notice dated 19th November, 2024 was issued by the Assistant Commissioner of Revenue being the respondent no. 1 in the instant case regarding the issue of short payment of tax against commission income received from PT JEMBO CABLE COMPANY amounting to Rs. 16,56, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST (R)-9 and IGST (R)-1 were recorded in the show-cause notice which are as follows: "As regards the issue of short payment of tax against commission income received from PT JEMBO CABLE amounting to Rs. 16,56,267 (IGST) along with interest under section 50 (1) of the CGST/WBGST Act, 2017, the Noticee states that it had provided a detailed reply claiming that the said supply was an exempt supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption from payment of GST to an intermediary under SAC 9961 as below- "Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory." The said exemption is subject to the following conditions: "Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading 2) Copy of executed contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice by the Noticee. 3. The decision by the undersigned on the above discrepancy stands and hence the liability remains as: The commission received by the RTP from PT JEMBO CABLE COMPANY which is Rs.92,00,927.00 will be taxable at 18% rate of Interest. Hence tax payable should be IGST = Rs.16,56,167.00 and the interest amount will be Rs.9,92,339.00." 4. Thus the petitioner is questioned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, requested to appear before the adjudicating authority who shall consider all the submissions of the petitioner before passing the adjudicating order. 7. This Court concludes that the issuance of the show-cause notice was lawful, as the notice forms an integral part of the tax adjudication process. Moreover, the matter requires adjudication regarding whether the claimed exemption is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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