Search Results Page

Search Results

1 - 4 of 4 (0.32 seconds)
Documents citing M/S. Tulsyan Fabricators Pvt. Ltd vs Commissioner Of Central Excise, ... on 28 July, 2016

Shri Ravindra Kumar Hasankar vs Belagavi Commissionerate on 3 April, 2025

xxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxx Further, we find that on the basis of form 26AS return filed under Income Tax Act without examining any other records of the appellant. Charges of short payment of service tax to the tune of Rs. 8.00 crores were made against the appellant. It was possible for Revenue to know the transactions between other parties & appellant from form 26AS. Revenue could have investigated into the nature of such transactions & should have established that the said transactions were in respect of provision of said service. Then alone the charges of short payment of Service Tax would have sustained. We find that Final Order of this Tribunal in the case of Sharma Fabricators Pvt. Ltd. (supra) is squarely applicable in the present case. We, therefore, hold that Revenue did not discharge its burden to prove short payment of service tax. We also hold that the said show cause notice dated 05.10.2016 is not sustainable."
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

Shree Presstress Concrete Products Pvt ... vs Meerut-I on 8 September, 2025

It was possible for Revenue to know the transactions between other parties & appellant from form 26AS. Revenue could have investigated into the nature of such transactions & should have established that the said transactions were in respect of provision of said service. Then alone the charges of short payment of Service Tax would have sustained. We find that Final Order of this Tribunal in the case of Sharma Fabricators Pvt. Ltd. (supra) is squarely applicable in the present case. We, therefore, hold that Revenue did not discharge its burden to prove short payment of service tax. We also hold that the said show cause notice dated 05.10.2016 is not sustainable."
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 0 - Full Document

Rishu Enterprise vs Commissioner-Dibrugarh ... on 8 February, 2024

It was possible for Revenue to know the transactions between other parties & appellant from form 26AS. Revenue could have investigated into the nature of such transactions & should have established that the said transactions were in respect of provision of said service. Then alone the charges of short payment of Service Tax would have sustained. We find that Final Order of this Tribunal in the case of Sharma Fabricators Pvt. Ltd. (supra) is squarely applicable in the present case. We, therefore, hold that Revenue did not discharge its burden to prove short payment of service tax. We also hold that the said show cause notice dated 05.10.2016 is not sustainable."
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 0 - Full Document

Allied Concern Dhanchari Part Ii vs Shillong on 30 January, 2025

It was possible for Revenue to know the transactions between other parties & appellant from form 26AS. Revenue could Page 8 of 11 Appeal No.: ST/75877/2015-DB have investigated into the nature of such transactions & should have established that the said transactions were in respect of provision of said service. Then alone the charges of short payment of Service Tax would have sustained. We find that Final Order of this Tribunal in the case of Sharma Fabricators Pvt. Ltd. (supra) is squarely applicable in the present case. We, therefore, hold that Revenue did not discharge its burden to prove short payment of service tax. We also hold that the said show cause notice dated 05.10.2016 is not sustainable."
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
1