सहायक आयु का कायालय, व तु एवं सेवा कर एवं

क ीय उ पाद शु क, मडं ल-VII, मबुं ई म य आयु ालय

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

DIN
फा.स:ं CGST /ME /DnIX/RII/ ITR-STR-15-16/Geetaram/154/2020-21
आदेश का िदनांकः .05.2024.
जारी करने का िदनांकः .05.2024.
ारापा रत:– सरु ाई हसं दाह, उप आयु ,
मंडल-VII, के .से.और उ.श.ु , मंबु ई-म य
Issued by: Surai Hansdah, Deputy Commissioner,
Division-VII, CGST & C. Ex., Mumbai Central Commissionerate

मुल आदेश सं या :04 /DC/SH/CGST&CEX/MC/DNVII/2023-24

ORDER IN ORIGINAL NO: 04 /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 , मंबु 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 जाएंगे। 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 संल न ह गे।
4) अपील क एक ित पर . 1/- का कोट फ स टा प होना चािहए और उसम संल 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 मांग का 7.5 % अपीलीय अिधकरण म भगु तान करना पड़ेगा अगर
मलू 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 असतं ु 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. GEETARAM BHAGAJI DAVKHAR
Show Cause Notice No: SCN NO. GST /ME/ Dn-IX/1113/2020-21

BRIEF FACTS OF THE CASE

M/s Geetaram Bhagaji Davkhar situated at Asalpha Village/Sane Guruji Nagar/M
Marg/Ghatkopar (West), Mumbai-400084 (hereinafter referred to as "the taxpayer/noticee"), are
holding PAN No. AKVPD01728, 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 n 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 appeared 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. Year Value of services as per

ITR/TDS (Rs.)

1 2
1 10,23,228/-
2015-16

Based on the data received, a letter F. No. GST/ME/Dn IX/R-11/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.10,23,228/-but neither
obtained Service Tax registration nor declared/discharged their service tax liability, which
appeared to have resulted in not obtaining Service Tax Registration and non-declaration of value
of services to the tune of Rs. 10,23,228/- to the Department.

3.1 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
appeared that the said value of Services of Rs 10,23,228/- is the consideration received by the
taxpayer towards providing the taxable services and thus can be considered an assessable value for
computation of service tax on taxable services provided during the relevant period.