Page 49 - Cgtmse
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OVERVIEW FINANCIAL STATEMENTS
Schedule
Forming Part of the Balance Sheet and Income and Expenditure Account
Audit was conducted on the record of the trust amount ₹`13,38,555/-. Further, the trust has
for the period from F.Y. 2010-11 to 2014-15 under submitted written submissions on 17.03.2022 and
Rule 5A of Service Tax Rules, 1994. On the basis of 16.03.2023. The Adjudication Order disposing the
the observations made in the Final Audit Report, appeal is awaited.
Assistant Commissioner of Service Tax, Mumbai The first appeal preferred against the OIO of the
had issued show cause notice dated 18.04.2016 Assistant Commissioner (Refund – II), Service
asking the trust to explain as to why- Tax, Mumbai with regard to claim of Refund of
The activity of sharing of staff with M/s. SIDBI the Service Tax paid on services provided to MLI’s
should not be classified under “Business Support located in Jammu and Kashmir amounting to
Service” and Service Tax of ₹`52,156/- along with ₹`1,07,71,826/- for the period July 2012 to June
Interest and penalty should not be demanded and 2014, was disposed of in favour of the Trust by
recovered; the Commissioner (Appeals) CGST vide his Order
Service Tax amounting `₹1,74,760/- along in Appeal dated 28.08.2018 remanding back the
with Interest u/s. 75 on the unutilized portion matter to the original adjudicating authority with
of advances received from the Development the direction to grant the refund after verification
Commissioner should not be demanded and of the relevant documents to be produced by
recovered. the Trust in support of their claim of Refund. No
The response thereto was filed by the trust on notice is received for verification of documents for
23.08.2016. Subsequently the Dy. Commissioner processing the refund claim of the Trust from the
of Service tax vide letter dated 24.03.2017 sought Original Authority.
clarification as to whether in relation to the points The refund application dated 02.04.2018 for
mentioned hereinabove under sub-clause 1) and claiming refund of ₹`7,54,06,280/- for the period
2) of Clause b), the same practice continued March – June, 2017 in respect of service tax
post 2015. The reply in response thereto has also paid in advance on the basis of DANs raised for
been filed by Trust vide letter dated 18.04.2017. which ultimately no guarantee services have been
Personal hearing of the SCN was attended on rendered and which could also not be adjusted
04.03.2021 and 25.03.2022 before of the Deputy against service tax payable. The same was rejected
Commissioner, CGST and Central Excise (Division vide Order in Original dated 07.12.2018 by Assistant
IV), Mumbai. The Adjudication Order disposing the Commissioner CGST & Central Excise, Division-I,
SCN is awaited. Mumbai. The Trust has preferred appeal against
the said OIO before the Hon’ble Commissioner of
Show Cause Notice from the Commissioner of
Service Tax -Audit II, Mumbai was received on Service Tax (Appeals)-II, Mumbai on 07.02.2019.
22.07.2016 demanding service tax amount of₹ Further, the Commissioner (Appeal-I) GST & CX,
`1,78,47,373/- plus applicable interest and penalty, Mumbai vide dated 20.08.2020 was allowed the
for non- payment of service tax on DAN issued appeal with consequential relief, subject to detailed
before 30.06.2012 but the fee in respect of such verification. No communication is received
DANs were received post 01.07.2012. The written from the jurisdictional officer for verification of
submission in response thereto were submitted documents for processing the refund claim of the
on 23.08.2016 by the Trust. On 24.03.2021 Trust from the Authority.
the personal hearing on web-ex platform was On the basis of Audit Observations made, pursuant
conducted by the Joint Commissioner, CGST and to conduct of Service tax Audit on the record of
Central Excise, Mumbai East Commissioner which the trust for the period from F.Y. 2016-17 to June
was attended. The department has disposed -2017 under Rule 5A of Service Tax Rules, 1994
the case vide order dated 31.01.2021 against Show cause Notice was issued by the Deputy
the Trust. In the against order, the Trust has filed Commissioner, GST & Central Excise, Division-
the appeal before the Commissioner of Central IV, Mumbai East Commissionerate seeking
Excise (Appeals) on 13.09.2021 with pre-deposit explanation with regard to:
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