CCE Vs. DELUXE ENTERPRISES

JUDGEMENT

(1.) THE facts giving rise to this appeal are, in brief, as under.

(2.) 1.1 The Respondent are engaged in selling of SIM Cards and re -charge coupon of M/s Bharti Airtel Limited and also the mobile phones etc. During the course of audit of their records, it was found that on 17/10/03, a survey team of the income tax officers had visited their premises and at that time they had declared unaccounted income of Rs. 4,00,000/ - (Rupees Four Lakhs), which was found in cash in the business premises. Since it appeared that the Respondent had no other business except providing business auxiliary services to M/s Bharti Airtel Limited, it appeared that the entire undeclared income of Rs. 4,00,000/ - was the amount received for providing taxable services on which no tax had been paid. It is in this background that a show cause notice dated 27/8/07 was issued to the Respondent for -

(3.) I have carefully considered the submissions from both the sides and perused the records.