SWAMY SONS (AGENCIES) PRIVATE LIMITED Vs. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned counsel for the respondents.

(2.) THE petition is considered for final disposal even at this stage, having regard to the facts of the case.

(3.) FROM the above, it is contended that prima facie, it was evidenced that the petitioner had taken steps to include all its CFA activities at various depots, including the one at Hubli. However, an investigation was said to have been undertaken by the Superintendent (Preventive), Hubli Division, who had visited the godown and the branch at Hubli on 18.07.2006. A statement is said to have been recorded on 23.08.2006, of the then Manager of the said Hubli depot, wherein he had furnished the records and documents for the commission amount received for undertaking CFA activities in the said Hubli godown covering the period from February 2006 to July 2006 and that the amount worked out to Rs. 18,23,400/ -, on which the service tax had not been paid by the Hubli depot and that no registration has been obtained and further that the carrying on of the said CFA activities was not included in the Registration Certificate obtained by the main office at Hyderabad and that the documentary evidence of the service tax paid if any, for the said transaction at Hubli godown would be ascertained and intimated to the Department thereto. The Manager of the Hubli Depot had apparently ascertained the position regarding payment of service tax at Hyderabad and copies of the documents evidencing the same were said to have been submitted to the Investigating Officers. However, no specific acknowledgement had been obtained.