2013 (4) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were taxable but the obligation of Service Tax was not discharged on being misguided by their principles. Further, though they have obtained registration in September, 2005, they have not filed returns. The above fact was admitted by Shri Mayur Vikrambhai Daftary, proprietor of the assessee in his statement dated 11/02/2008.The verifications and investigations revealed that the appellant have earned the commission of Rs.8,52,839/- during the period from October, 2004 to March, 2008 on which they have not discharged their service tax liability of Rs.98,459/-Therefore, Show-cause notice dated 08/04/2009 was issued by the Assistant Commissioner, Service Tax Division, Rajkot invoking the extended period wherein it was proposed to confirm the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the appeal on merits. 5. The ld. Departmental representative reiterated the findings of the lower authorities. 6. I have perused the records and considered the written submissions made by the appellant, it is seen that the appellant is not disputing the service tax liability. Appellant has discharged the Service Tax liability and interest thereof on ast March, 2008 and 18th August, 2008 on being pointed out by the lawer authority during the course of verification. I find that the show-cause notice was issued on 8/04/2009. On perusal of record, I find that the Proprietor, on being asked about non filing of returns in his statement recorded under Section 14 has stated:    "On being asked by you about non-filing of ST-3 re....