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TMI Blog2025 (3) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. NOI/EXCUS/001/APP/425/23-24 dated 15.12.2023 passed by the Commissioner, CGST (Appeals), Noida. 3. Briefly stated, the facts of the case are that the Appellant was registered with Central Excise as Service Tax assessee vide Service Tax Registration No. AAICA3030DSD001 for providing taxable services. Information was received from Income Tax department regarding the turnover of the company for the financial years 2014-15, 2015-16 & 2016-17. Comparisons from value of services declared in ST-3 Returns for the same period revealed that the company has suppressed the value in ST-3 Returns for the year 2014-15. The turnover as informed by Income Tax viz-a-viz value declared in ST-3 Returns for 2014-15 is as under : - Financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal set aside an amount of Rs.21,05,043/- on the ground of limitation and confirmed demand of Rs.15,81,460/- alongwith interest and upheld equal penalty under Section 78. Penalty imposed under Section 77(1)(c) was upheld. 6. The Appellant filed the instant appeal against the impugned Order-in-Appeal. ST/70333/2024: 7. Order-in-Original No.277/DC/ST-TPI/CGST/DIV- V/NOIDA/2022-2023 dated 24.03.2023 passed by Deputy Commissioner, CGST Division-V, Noida. Financial Year & rate of Service Tax Value Difference between Sale of Services as per ITR and Services provided as per STR Service Tax due calculated on value difference reflected in column „d‟(on higher tax rate) 1 5 6 2015-16 (14%, 14.5%) 24734537/- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2023. Appeals filed by the Appellant are disposed of accordingly." Now the Appellant has filed the present appeal before the Tribunal. 8. Shri Abhinav Kalra, learned Chartered Accountant argued the case on behalf of the Appellant. He submitted that the Appellant was working as a Real Estate Agent for M/s Amrapali Group of Companies during 2014-15. The Appellant issued invoices for an amount of Rs.6,30,03,671/- to Amrapali Group of Companies on account of Real Estate Agent Services but the entire amount turned into bad dept as M/s Amrapali Group became bankrupt and dispensed with its business activities. He further submitted that under the category of real estate agent service, the Appellant helped M/s Amrapali Group of Companies in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lord Krishna Real Infra Pvt. Ltd., Final order No.70126/2019-CU(DB) dated 07.01.2019. Learned Counsel for the Appellant also claimed cum-tax benefit in terms of Section 67(2) of the Finance Act, 1994. He also contested imposition of penalty under Section 78 and 77(1)(c) of the Finance Act, 1994. 10. Shri Santosh Kumar learned Authorized Representative for the Department submitted that Service Tax liability came into existence immediately on issuing invoice. He therefore, contended that the order passed by the Appellate Authority is legal and sustainable. 11. Heard both the sides and perused the appeal records. 12. We have also perused different documents available on records. We find that the bone of contention in this case is whether s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, challan shall be serially numbered and shall contain the following, namely :-" 13. A careful reading of the above provision reveals that invoice is required to be issued within 30 days after completion of the service or on receipt of payment towards value of taxable service. The important issue in this case is to ascertain whether the invoices were issued by the Appellant after completion of service or not. In this context, we find that due to business closure of Amrapali Group of Companies, activities of sale, purchase could not take place. So, invoices issued by the Appellant cannot be treated proper invoice in terms of Rule 4(A) of the Service Tax Rules, 1994. For issuance of invoice, completion of service is an essential conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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