Non-payment of the dues of Service Tax and non-filing the ST – 3 Returns.

This judgement concerns four appeals filed by M/s. Sikar Ex-Serviceman Welfare Co-operative Society Ltd. and its office bearers. The appeals arise from an order regarding the non-payment of Service Tax and the failure to file ST-3 returns. The Department had issued summons to the appellant based on intelligence that they were providing taxable services but not paying the due Service Tax or filing the required returns.

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV
Service Tax Appeal No. 52017 of 2016 [DB]

[Arising out of Order-in-Original No.JOD-EXCUS-000-COM-0042-15-16 dated
23.03.2016 passed by the Commissioner, Customs & Central Excise, Jodhpur]

M/s. Sikar Ex-Serviceman Welfare
Co-operative Society Ltd. …Appellant
Super Tower/Sarwadi House,
Behind S.K. Hospital,
Sikar, Rajasthan.

Vs.

Commissioner Central Excise and
Service Tax, Jodhpur …Respondent

WITH
Service Tax Appeal No. 52018 of 2016 [DB]

[Arising out of Order-in-Original No.JOD-EXCUS-000-COM-0042-15-16 dated
23.03.2016 passed by the Commissioner, Customs & Central Excise, Jodhpur]
Shri Shiv Pal Singh, Treasurer …Appellant

M/s. Sikar Ex-Serviceman Welfare
Co-operative Society Ltd.
Super Tower/Sarwadi House,
Behind S.K. Hospital,
Sikar, Rajasthan.

Vs.

Commissioner Central Excise and
Service Tax, Jodhpur …Respondent

WITH
Service Tax Appeal No. 52019 of 2016 [DB]

[Arising out of Order-in-Original No.JOD-EXCUS-000-COM-0042-15-16 dated
23.03.2016 passed by the Commissioner, Customs & Central Excise, Jodhpur]
Shri Sohan Lal Dhaka, President …Appellant

M/s. Sikar Ex-Serviceman Welfare
Co-operative Society Ltd.
Super Tower/Sarwadi House,
Behind S.K. Hospital,
Sikar, Rajasthan.

Vs.

Commissioner Central Excise and
Service Tax, Jodhpur …Respondent

AND WITH
Service Tax Appeal No. 52020 of 2016 [DB]

[Arising out of Order-in-Original No.JOD-EXCUS-000-COM-0042-15-16 dated
23.03.2016 passed by the Commissioner, Customs & Central Excise, Jodhpur]
Shri Ram Krishan, Secretary …Appellant

M/s. Sikar Ex-Serviceman Welfare
Co-operative Society Ltd.
Super Tower/Sarwadi House,
Behind S.K. Hospital,
Sikar, Rajasthan.

Vs.

Commissioner Central Excise and
Service Tax, Jodhpur …Respondent

APPEARANCE:
Shri Alok Kothari, Advocate for the Appellants
Shri K. Poddar, Authorized Representative for the Respondent

Coram: HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

 HON’BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING : 10.03.2021

 DATE OF DECISION : 01.04.2021

FINAL ORDER Nos. 51206-51209/2021

RACHNA GUPTA

Present order disposes of four appeals arising out of same Show Cause Notice adjudicated by common order that is theorder under challenge bearing No.0042-15-16 dated 23.03.2016. The facts in brief for disposal of the impugned appeals are asfollows:-

That the appellant is registered and engaged in renderingservices covered under the category of Man-power Recruitment andSupply Agency / Security/ Detective Agency Service. Based uponan intelligence gathered from a service receiver, the Department came to know that despite providing the taxable service of Manpower Recruitment and Supply Agency Services, the appellants
were neither paying the due Service Tax nor were filing the ST – 3Returns. Accordingly, the appellants were called upon videsummons of September and November 2014 to provide the documents. The appellants neither replied nor provided the documents.

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