Case Law Details
Poojan Decor PVT Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTAT Ahmedabad held that as investigating officers failed to comply with conditions of section 36B of the Central Excise Act with respect to obtaining certificate prior to relying upon the computer printout. Hence, demand set aside as based on unauthenticated data.
Facts- M/s Poojan Décor Pvt. Limited and M/s. Green Leaves Management India LLP are registered with service tax department and engaged in providing event management/Mandap keeper service for various function like marriage, corporate events and other social events.
Based on the intelligence developed by DGGI it indicated that Appellants were evading payment of service tax by resorting to suppression of taxable value of the services provided by them to their clients. The intelligence further indicated that they were suppressing the actual taxable value by collecting certain portion of such taxable value, of services so provided, in cash which was not accounted in their books of accounts and was also not considered at the time of computing service tax leviable on the same.
Based on intelligence search was conducted at the business premises of the appellants and certain pen drives and other electronic data were discovered and retrieved. Statements of key persons of the Appellants were recorded and they conformed the above modus Operandi.
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