ASK ME ENTERPRISE Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Kartik Pandya, learned standing counsel waives service of notice of rule on behalf of the respondent No. 1. Mr. Gaurang Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondent Nos. 2 and 3. Having regard to the controversy involved in the present case which lies in a very narrow compass and with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing today.

(2.) By this petition, the petitioner has challenged the legality of the letter/communication dated 20 -3 -2015 of the Designated Authority (VCES Cell), Service Tax, Ahmedabad holding that the petitioner is not eligible under VCES for the reason of not fulfilling the conditions of sub -section (4) of Sec. 107 of the Finance Act, 2013.

(3.) The facts stated briefly are that the petitioner is, inter alia, engaged in providing cleaning services and manpower recruitment agency services. The audit of the records of the petitioner for the period 2008 -09 to 2011 -12 was conducted by the Department on 25 -6 -2013, 27 -6 -2013, 4 -7 -2013 and 5 -7 -2013. The audit report raised five revenue paras and the petitioner accepted four revenue paras and made payment of Service Tax, interest and penalty and accordingly, four revenue paras were settled. However, the petitioner did not accept the fifth revenue para and did not pay Service Tax amounting to Rs. 12,97,785/ -. The details of the amount demanded in the audit report are reproduced herein below: