Case Law Details
Bright Communications Vs Joint Commissioner of Central Tax And Central Excise (Kerala High Court)
Introduction: The case of Bright Communications versus the Joint Commissioner of Central Tax and Central Excise, heard by the Kerala High Court, revolves around the assessment of service tax liabilities for the period from 2012-13 to 2016-17. The petitioner, Bright Communications, challenged the order passed by the 1st respondent, disputing the imposition of service tax and penalty.
Detailed Analysis:
1. Assessment of Service Tax Liability: The petitioner, engaged in providing advertising agency services, faced an assessment of service tax liability amounting to Rs. 64,52,336/- and Rs. 1,335/- for remitting advertising agency services and legal consultancy services under the reverse charge mechanism. This assessment was conducted for the period spanning from 2012-13 to 2016-17.
2. Show Cause Notice and Lack of Response: The Department issued a detailed Show Cause Notice to the petitioner in December 2018, seeking explanations regarding the non-payment or short payment of service tax. However, the petitioner failed to respond or produce the required documents during the audit process.
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