Ms Anuradha Sharma Versus Commissioner (Appeals), Customs GST and Central Excise, Lucknow
Service Tax
2018 (8) TMI 26 – CESTAT ALLAHABAD – 2019 (24) G. S. T. L. 443 (Tri. – All.)
CESTAT ALLAHABAD – AT
Dated:- 11-7-2018
ST/70384/2018-ST[SM] – FINAL ORDER NO. 71542/2018
Service Tax
Smt. Archana Wadhwa, Member (Judicial)
Shri Shambhu Chopra (Proxy Counsel) for Appellant
Shri Gyanendra Kumar Tripathi (AC) AR for Respondent
ORDER
Per: Archana Wadhwa
After rejecting the request for adjournment, I proceed to decide the appeal itself, inasmuch as the notice of hearing was given well in advance to the appellant and there is no force in the prayer of the learned Advocate that he has not gone through full papers as he got them only yesterday. If a notice of hearing has been sent to the assessee well in advance, it was the responsibility of the assessee to make full arrangements for engaging the advocate in advance and to hand over papers to the advocate. Further I also
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ment nor was discharging its obligation under the “Renting of Immovable Property”, by paying the appropriate service tax.
3. On the above basis proceedings were initiated against them by way of issuance of a show cause notice dated 03.09.2012 raising demand of duty of service tax to the extent of Rs. 4,27,030.00/- and also proposing imposition of penalty. It is also seen that as the appellant had already paid service tax amounting to Rs. 1,62,454/- along with interest of Rs. 29,325/- the proposal was to confirm the balance service tax.
4. During the course of adjudication the appellant contested the quantum of the service tax on the ground that they are entitled to the initial threshold exemption for the years 2009-10 and 2010-11 as also on the ground that the premises were lying vacant for the period July, 2011 to December, 2011.
5. While adjudicating, the Deputy Commissioner, Service Tax, Agra accepted the assessee's stand of entitlement to the threshold exemption. As regards the
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elied upon for the purpose of arriving at the value of the services.
The said order of the Original Adjudicating Authority stands upheld by the Commissioner (Appeals) and hence the present appeal.
6. The have raised only two grounds before the Original Adjudicating Authority i.e., one relatable to the threshold exemption and the other relatable to the premises lying vacant during a particular period. Both said issues stand accepted by the Adjudicating Authority. It is not the appellant's case that they have not provided services during the period in question and the only dispute is to the value of the same. Whereas appellant have contended that the receipts reflected in their bank accounts should be considered as the value of the services, the Revenue has gone by the terms of the agreement entered into between the appellant and their tenants as also by the value reflected in Form 26 AS.
After hearing the learned AR I note that Form 26 AS is a document under the Income Tax Law reflec
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