2024-VIL-1491-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Short Payment of service tax, Limitation Period, Penalty - appellant was paying applicable service tax on monthly basis only in cases where they received amount in the name of services provided, but not in cases where they received value of services but no amount was received by them in the name of service tax from the service recipient/client - Whether the quantum of demand should be calculated on the basis of ledgers of the service recipient and not on the basis of the profit and loss (P/L) account of the appellant – HELD - the quantum of demand is based on the gross receipt shown in the balance sheet of the appellants, and no documentary evidence has been produced by the appellants to show that the receipt shown in the profit and loss account includes the advance security taken from the labor. Hence, the confirmation of demand of duty short paid is upheld - the appeal is partly allowed by upholding the demand for the normal period of limitation and setting aside the demand for the extended period - Whether the benefit of tax value should be granted to the appellant – HELD - the Commissioner (Appeals) has extended the benefit of tax value to the appellant, observing that the appellant has not charged service tax on certain invoices, and the amounts received by the appellants are the price cum tax. Based on this finding, the confirmed amount of short paid duty has been reduced to Rs. 46,58,132/- as against the amount of Rs. 51,80,982/- as was confirmed by the original adjudicating authority - Whether the extended period of limitation has been wrongly invoked while issuing the show cause notice – HELD - there is no element of suppression or concealment on the part of the appellant, and their bonafide belief that whatever tax was charged was only required to be paid is evident from the fact that they were acting on the advice of their clients. Therefore, the extended period of limitation is not invokable in the present case, and the demand for the period prior to the normal period of limitation is barred by time.
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