BRIEF FACTS OF THE CASE:

It appeared that M/s----------------(here-in-after referred to as the

‘Noticee’) having service tax registration No. -------------- were engaged in
provision of service which was liable to service tax.

02. On the basis of the information received from Income Tax department
under third party data exchange policy, it was revealed that the Noticee had
received amount on account of provision of services but did not pay service tax
to the Central Government. Such services were not covered in the negative list
under Section 66D of the Finance Act, 1994. On the basis of third party data
information [CBDT data source list], the information gathered revealed that the
Noticee had been engaged in providing taxable services during the F.Y. 2015-
16. Since the name of Noticee appeared in the above third party data, the
Noticee was requested by the Superintendent CGST & Central Excise Range,
Kasganj to furnish the documents in order to ascertain his service tax liability
vide his office letter ------------- dated ------------.

02.1 As the Noticee did not submit any reply, the gross receipt shown as sale
value of services in his Income Tax Return for the financial year ---------- and
----------- was being considered as taxable value for the purpose of levy of
Service Tax as per section -----of the Finance Act, -----.

02.2 The Noticee had failed to furnish desired documents for verification, it
had been difficult at the part of the department to ascertain whether the
amount received was exempted under the Finance Act, or rule made there
under. Therefore, the actual gross receipts of the Noticee were being considered
taxable. Since, the last date for demand of Service Tax under the Act was
approaching fast, in order to safeguard the government revenue, quantification
of Service tax pertaining to said period due on the Noticee was being done on
the basis of Third party information for F.Y. and received from Income tax
department, as under:

02.3 From the foregoing, it appeared that the Noticee being service provider
has contravened the following provisions of the Finance Act, as well as Service
Tax Rules, read with Section of the CGST Act.