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    Geeta Dinesh

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    meritta2002
    The document discusses a case against a taxpayer for service tax evasion. It notes that the taxpayer's income tax return for FY 2015-16 showed income from taxable services of Rs. 10,32,800 but the taxpayer did not obtain service tax registration or pay service tax on this amount. The taxpayer did not provide a satisfactory response to explain this mismatch. The document orders the taxpayer to pay service tax on the undisclosed amount based on income reported in their tax return.

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    Geeta Dinesh

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    meritta2002
    16 views3 pages
    The document discusses a case against a taxpayer for service tax evasion. It notes that the taxpayer's income tax return for FY 2015-16 showed income from taxable services of Rs. 10,32,800 but the taxpayer did not obtain service tax registration or pay service tax on this amount. The taxpayer did not provide a satisfactory response to explain this mismatch. The document orders the taxpayer to pay service tax on the undisclosed amount based on income reported in their tax return.

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    GEETA DINESH

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    The document discusses a case against a taxpayer for service tax evasion. It notes that the taxpayer's income tax return for FY 2015-16 showed income from taxable services of Rs. 10,32,800 but the taxpayer did not obtain service tax registration or pay service tax on this amount. The taxpayer did not provide a satisfactory response to explain this mismatch. The document orders the taxpayer to pay service tax on the undisclosed amount based on income reported in their tax return.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    16 views3 pages

    Geeta Dinesh

    Uploaded by

    meritta2002
    The document discusses a case against a taxpayer for service tax evasion. It notes that the taxpayer's income tax return for FY 2015-16 showed income from taxable services of Rs. 10,32,800 but the taxpayer did not obtain service tax registration or pay service tax on this amount. The taxpayer did not provide a satisfactory response to explain this mismatch. The document orders the taxpayer to pay service tax on the undisclosed amount based on income reported in their tax return.

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    सहायक आयु का कायालय, व ु एवं सेवा कर एवं

    क ीय उ ाद शु , मंडल-VII, मुंबई म आयु ालय


    Office of the Assistant Commissioner of Central GST &
    Central Excise, Division–VII, Mumbai Central
    Commissionerate
    ८वी ं मंिजल, पीरामल चै स, लालबाग, मुंबई-४०००१२.
    8th Floor, Piramal Chambers, Lalbaug, Mumbai – 400012

    DIN
    फा.सं: CGST /ME /DnIX/RII/ ITR-STR-15-16/Geeta/153/2020-21
    आदे श का िदनां कः 08.05 2024.
    जारी करने का िदनां कः 09 .05.2024
    ारापा रत:– सुराई हं सदाह, उप आयु ,
    मंडल-VII, के.से.और उ.शु. , मुंबई-म
    Issued by: Surai Hansdah, Deputy Commissioner,
    Division-VII, CGST & C. Ex., Mumbai Central Commissionerate
    मुल आदे श सं ा : 03 /DC/SH/CGST&CEX/MC/DNVII/2023-24
    ORDER IN ORIGINAL NO: 03/DC/SH/CGST&CEX/MC/DNVII/2023-24

    1) इस आदेश क ित उस यि को िनःशु क दान क जा रही है िजसे जारी क गयी है.


    2) यिद कोई यि इस आदेश से असतं ु हो तो इस आदेश के िव आयु (अपील-II), सीजीएसटी एवं कि य उ पाद शु क, तीसरी मिं जल,
    जी एस टी भवन, बां ा कूला कॉ ले स, बां ा पवु , मबंु ई-400051 म यह आदेश ा होने के बाद दो महीने के भीतर ही अपील कर
    सकता है.
    3) अपील फॉम एसटी-4 म दायर क जानी चािहए और िव अिधिनयम, 1994 क धारा 85 के तहत िनधा रत तरीके से स यािपत क जानी
    चािहए। इस पर अपीलकता या उसके अिधकृ त ितिनिध ारा ह ता र िकए जाएगं ।े इसे दो ितय म फाइल िकया जाएगा और इसके साथ
    अपील िकए गए आदेश क एक ित (िजनम से कम से कम एक मािणत ित होगी) और अपील के समथन म सभी द तावेज सल ं न ह गे।
    4) अपील क एक ित पर . 1/- का कोट फ स टा प होना चािहए और उसम सल ं न इस आदेश क ित पर यायालय शु क अिधिनयम,
    1870 क अनसु चू ी 1 मद 6 के तहत िनधा रत यायालय शु क महु र होनी चािहए।
    5) यिद आदेश के िव कोई यि अपील करता है तो पहले उसे सेवाकर क मागं का 7.5 % अपीलीय अिधकरण म भगु तान करना पड़ेगा
    अगर मल ू आदेश सेवाकर एवं दडं िववाद म है, यिद मल
    ू आदेश के वल दडं िववाद म है तो दडं क 7.5% भगु तान करना करना पड़ेगा.
    6) जो यि इस आदेश से असंतु है वह अपीलीय प के साथ उपरो भगु तान के द तावेजो के साथ अपील कर सकता है. अगर वह यि
    िनधा रत प 35 एफ म अपील करने म असफल हो जाता है तो िव अिधिनयम, 1994 क धारा 83, अ याय V के अधीन वह अपील
    र िक जा सकती है.
    1) This copy is granted free of charge for the use of the person to whom it is issued.
    2) An appeal against this order lies with the Commissioner (Appeals-II), CGST & CX, 3rd
    floor, GST Bhavan, Bandra Kurla Complex, Bandra East, Mumbai in terms of Section
    85(3A), of the Chapter V of the Finance Act, 1994. It shall be filed within two months from
    the date of communication of this order.
    3) The appeal should be filed in the Form ST-4 and should be verified in the prescribed manner
    as required under Section 85 of the Finance Act, 1994. It shall be signed by the appellant
    or his authorized representative. It shall be filed in duplicate and shall be accompanied by
    a copy of the order appealed against (one of which at least shall be a certified copy) and of
    all documents in support of the appeal.
    4) One copy of the appeal should bear Court Fee stamp of Rs. 1/- and the copy of this order
    attached therein should bear a Court Fee Stamp as prescribed under schedule 1 items 6 of
    the Court Fees Act, 1870.
    5) An appeal against this order shall lie before the Commissioner (Appeals-II), CGST &CX,
    3rd floor, GST Bhavan, Bandra Kurla Complex, Bandra East, Mumbai on payment of 7.5
    % of the duty demanded, where duty or duty and penalty are in dispute or penalty, where
    penalty alone is in dispute.
    6) Any person desirous of appealing against this decision or order shall, pending the appeal,
    deposit the service tax amount demanded and or the penalty levied therein and produces
    proof of such payment along with the appeal, failing which the appeal is liable to be rejected
    for non-compliance with the provision of section 35F of Central Excise Act, 1994 as made
    applicable to Service Tax vide Section 83 of Chapter V of Finance Act, 1994 (as amended).

    Name of the Assessee : M/s. GEETA DINESH BHANUSHALI


    Show Cause Notice No: SCN No.:GST/ME/Dn-IX/1112/2020-21 dated 23.12.2020

    BRIEF FACTS OF THE CASE

    M/s. Geeta Dinesh Bhanushali Situated at A 9/101/ Shastri Nagar Chs/Nr Ongc Colony Rn
    Ga/Vidyavihar East, Mumbai-400077 (hereinafter referred to as "the taxpayer/noticee"), are
    holding PAN No. AHOPB3196M, are engaged in providing taxable services covered under
    Chapter V of the Finance Act, 1994 (hereinafter referred to as "the Act"). The taxpayer has
    provided taxable services during the Financial Year 2015-16 and has incurred substantial
    service turnover as revealed from their ITR/TDS return for the said Financial Year.

    2. The investigation of Service Tax evasion was started against the taxpayer on the basis of
    third-party data received by the department about the declared turnover of services as per
    Income Tax Return (ITR)/ Tax Deducted at Source (TDS) i.e. 26ASfor the F.Y. 2015-16.
    However, the said taxpayer has failed to obtain Service Tax Registration in the form ST-2 as
    stipulated under Section 69 of Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994.
    Thus, it appears that they have suppressed the correct value of services provided by them from
    the department with the intention to evade payment of Service Tax

    Sr.No Period Value of services as per


    ITR/TDS/(Rs)
    1 2015-16 10,32,800

    Based on the data received, a letter F. No. GST/ME/Dn IX/R-II/ITR-


    TDS/Unregistered/192/19-20 dated 05.02.2020was issued to the taxpayer for submission of
    clarification along with supporting documents regarding the above mismatch for F.Y 2015-16.
    In response, the taxpayer has not given a satisfactory reply along with essential supporting
    documents.

    3. The taxpayer has neither obtained Service Tax registration nor discharged/declared their
    service tax liability despite the fact that the activity carried out by the taxpayer falls under the
    category of Service' as defined under Section 65B (44) of Chapter V of the Finance Act, 1994
    as amended. After 01.07.2012, with introduction of Negative list-based assessment, "Service'
    has been defined in Section 65B (44) of the FA, 1994 according to which "service" means any
    activity carried out by a person for another for consideration, and includes a declared service".
    In the instant case, the taxpayer has shown income from sale of services in their ITR/TDS as
    Rs.10,32,800/-but neither obtained Service Tax registration nor declared/discharged their
    service tax liability which appears to have resulted in not obtaining Service Tax Registration
    and non-declaration of value of services to the tune of Rs. 10,32,800/- to the Department.

    On being asked vide letter dated 05.02.2020 for the clarification on not obtaining Service Tax
    Registration, non-filing of returns and non-payment of service tax on the said value, shown as
    income from sale of services in ITR/TDS, the taxpayer has not given a satisfactory reply along
    with essential supporting documents. In the absence of a satisfactory reply/clarification, it
    appears that the said value of Services of Rs. 10,32,800/- is the consideration received by the
    taxpayer towards providing the taxable services and thus can be considered as assess

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