2011 (5) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment during the period from September, 2005 to September, 2006 and had also collected service tax from the service recipient. Though they were registered with the department for the purpose of payment of service tax under the Head 'maintenance or repair service', they did not file ST3 returns or pay service tax to the exchequer in the instant case. Therefore, after completing investigations into the modus operandi of the assessee, the department issued a show-cause notice for recovery of service tax and imposition of penalties. The show-cause notice invoked the extended period of limitation on the ground that the assesee had suppressed the fact that they had collected the taxable value of the service and also the service tax thereon from M/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r amount of Rs. 518/- were paid by the assessee towards service tax and education cess respectively for the period from April, 2005 to September, 2006. A copy of the relevant challan evidencing payment of Rs. 25,935/- is also available on record. The reconciliation statement contains month-wise payment particulars. Both the documents are seen attested by the Range Officer. The order of the Assistant Commissioner does not indicate that the above payments were taken into account or the above reconciliation statement was considered. Even in the impugned order of the Commissioner (Appeals), there is no reference to the above documents produced by the assessee. On the other hand, the impugned order states inter alia thus:   "Upon scrutiny ....