S.K. Logitech Private Limited Vs Commissioner of Central Goods and Service Tax (CESTAT Kolkata)
The appeal was filed by M/s. S.K. Logitech Private Limited against the Commissioner (Appeals), CGST, Central Excise & Customs, Guwahati order dated 17.02.2023, which had upheld the Order-in-Original dated 01.03.2022 confirming Service Tax demand of Rs.1,99,20,968/- with interest and penalties. The appellant, registered under the Finance Act, 1994 for “Supply of Tangible Goods Service” and “Rent-a-Cab Scheme Operator Service”, had been filing ST-3 returns and paying Service Tax, though some returns were filed belatedly. The Department noticed differences between gross receipts in Form 26AS and taxable values declared in ST-3 returns for the relevant period from October 2014 to June 2017. Based on these differences, the Department treated the differential receipts as taxable consideration and issued a Show Cause Notice dated 30.12.2020 invoking the extended limitation under the proviso to Section 73(1) of the Finance Act, 1994.
The appellant argued that the demand was based entirely on statutory records already available to the Department and that there had been no independent investigation establishing fraud, wilful misstatement or suppression with intent to evade Service Tax. It also contended that mandatory pre-show cause notice consultation had not been undertaken despite the demand exceeding Rs.50 lakhs. The Revenue maintained that discrepancies between Form 26AS and ST-3 returns established suppression and justified the extended limitation.
