2013 (1) TMI 350

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....nt dated 18th August, 2005 with M/s Charlie Creation. Between August, 2005 to March, 2006, they had collected an amount of Rs.14,51,612/- against the said service, but failed to pay service tax of Rs.1,31,726/- and education cess of Rs.2635/-. After obtaining Registration, the said amount of Rs.1,34,361/- was paid by them in October, 2006 along with interest of Rs.12,193/-. Also they had filed service tax return in ST-3 forms with the Department on 30th November, 2006 for the entire period. The Department had issued a show-cause cum demand notice on 20th August, 2007 demanding the said amount and proposed imposition of penalty under various provisions of the Finance Act, 1994. The Adjudicating Authority confirmed the demand and appropriated....

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....on ble Karnataka High Court in the case of CCEx. & S. T., LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) STR 3 (Kar.) and also he has referred to the Board s Circular No.137/167/2006-CX-4 dated 3.10.2007. Further, he has submitted that there is no suppression of facts inasmuch as the entire amounts received by them were duly reflected in their audited balance sheet of the respective year, which could have been verified by the Department. He also submitted that this is a fit case for invoking Section 80 of the Finance Act, 1994. 4. The ld. A.R. appearing for the Department reiterated the findings of the ld. Commissioner (Appeals). On the query from the Bench on the aspect of suppression of facts, after g....