Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad)
This appeal was against the Order-in- Original No: 02-COMMR/MEERUT/2015 dated 19.01.2015 passed by the Commissioner, Customs, Central Excise & Service Tax, and Meerut . (Hereinafter referred to as the ‘assessing authority’). The Assessing Authority levied the service tax of amount Rs.74,98,893/- under Section 73(1) of the Act along with penalty of Rs Rs.74,98,893/- and Rs.10000/- u/s 77 and interest under Section 75 of the Act.
Appellant was issued a show cause Notice No. IV-CE(9)CP/M-1/60/2013/43 DATED 10-10-2014 asking explain
– Why Service tax amounting to Rs. 74,98,893/- payable on Amount Received against Taxable service rendered during the period April-2009 to March 2013 should not be demanded.
– Why the Interest at an appropriate rate should not be charged & demanded for the aforesaid period under the provisions of the finance Act 1944.
– Why the Penalty u/s 77, 78 of the finance act 1994 for failure to pay service tax Rs. 10000 & 74,98,893/- should not be demanded.
The appellant claimed the order is erroneous that while framing an order based on the figures of the Profit & Loss account of the Company. The Assessing authority has ignored the vital question while deciding the case such as
(a) All the Service Tax paid by the assessee to the department though the regular mechanism.
(b) Through declaration of the tax under VCS scheme of 2013 & dispose off the liability in full.
(c) The company got the refund of Service Tax( For a period of April 11 to December 11) through legitimate routes by way of refund order Dated 15.02.2013 by the Asstt. Commissioner of Income Tax originated against the SCN datedV918) Ref/DMRT/ST/AL Faheem/72/11-12/2928-2930 dated 17.08.2012.
(d) That the Service Tax has been paid to the securities agencies providing Human Resource to the company.
(e) The commission was paid to Indian Resident however the department has treated them foreign resident not having a permanent address in India.
The following service taxes were levied on the assessee, which were accepted by the CESTAT (Allahabad) levied as on presumptive basis. Hence found the same non sustainable.
1.1 Services of Goods Transport Agency (GTA) of goods transport
