2010 (12) TMI 977

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....at appellant was collecting service charge but not paying the service tax. As per the records and admission statement of the proprietor Shri Ajay Singh Balsitarsingh Rajput, the appellant even though was registered and was filing service tax returns up to 30-3-2005, did not file any return thereafter. Further he also admitted that the actual amount received towards service tax had been suppressed.....

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....s. 5,33,961 with interest and also imposed penalty under section 76, section 77 and section 78 of Finance Act, 1994. On an appeal filed by the appellant, the Commissioner (Appeals) in her order took note of the fact that appellant had paid more than the amount required towards penalty and therefore has taken a view that no penalty was required to be paid under section 78. She also upheld the penal....

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....he Revenue. It has been submitted that the appellants produced evidence before the investigating officers, before the adjudicating authority and the appellate authority to show that they had received service amounts not only for providing security personnel but also providing labour for doing labour work. It was also submitted that even in the show-cause notice it was mentioned that the appellants....

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....ade out whether this issue was raised. However it was raised before Commissioner (Appeals) and as submitted by the learned advocate, Commissioner (Appeals) has observed "no evidence to support his contention about providing of hired labour has been produced by the appellant". However it is the contention of the learned advocate that they had produced evidence in the form of a statement. Naturally ....