One Vibgyor Limited Vs Commissioner of CGST (CESTAT Mumbai)
CESTAT Mumbai held that service tax demand order set aside since show cause notice [SCN] and adjudication order not duly served upon the appellant. Accordingly, appeal is allowed.
Facts- The appellants are engaged in providing “Information technology design and development services”. They are holding Service Tax Registration No. AAACA3634PSD001. With the transition of Goods and Services Tax (GST) regime, the appellants are also holding GSTIN No. 27AAACA3634P2ZG. Since the name of the appellants have changed to the present one i.e., M/s One Vibgyor Limited from M/s Rosoft Limited, even though the address of the registered office/principal place of business remained the same, the relevant GSTIN No. 27AAACA3634P1ZH had become inactive.
During the course of verification of ST-3 Return data filed by the appellants with the data regarding declared turnover in Income Tax Return (ITR)/Tax Deducted at Source (TDS) through 26AS for the year 2013-14 (October, 2013 to March, 2014), the department had come to a conclusion that the ST-3 return indicated ‘Nil’ taxable value of services, whereas the ITR indicate the total value of services as Rs.25,11,236/-. Thus, the department had concluded that the appellants had not declared the turnover of services to the above extent and that the applicable service tax of Rs.3,10,389/- at the rate of 12.36% had not been paid by the appellants.
