Case Law Details
Brief facts
(a) The appellant was registered for providing Works Contract Service, taxable under Section 65 (105) (zzzza) of the Act ;
(b) Information was gathered by the Anti-Evasion Branch, Delhi which revealed that the appellant was engaged in providing taxable services to other clients but was not remitting the service tax due ;
(c) Investigation was therefore initiated and several letters were addressed to the appellant seeking copies of transactional documents and other relevant correspondence such as letters and agreements entered into in relation to Common Wealth Games Projects, copies of interim and final bills raised for providing services in relation to CWG projects and other documents such as audited financial statements and the like;
(d) The appellant failed to respond; thereupon reminder letters were issued; the appellant vide his letter dated 17/6/11 furnished certain documents including copies of its registration certificate, balance sheets from 2005-2006 to 2009-2010, service tax returns with challans, copies of award letters received from DDA/CPWD etc. and information of having received Rs. 375.16 lakhs for CWG works and had intimated that pending amount would approximately Rs. 53 lakhs ; that the appellant submitted copies of 28 letters in respect of works executed (details of which were set out in a table in para 5 of the show cause notice);
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