2013 (12) TMI 152

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.... : G Raghuram The substantive appeal is preferred against the adjudication order dated-20/12/2010 passed by the Commissioner of Service Tax, Kolkata. The petitioner obtained registration under the Finance Act, 1994 for the taxable service "Port Service". On 8/9/2009 a show cause notice was issued alleging willful contravention of the specified provisions of the Act; in failing to file Returns a....

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.... further revealed that Rs. 1,69,70,716/- was also collected from the Port Trust including service tax but not deposited; another amount of Rs.1,78,88,053/- received from the Port Trust for another period was again collected but without depositing to the credit of the State. 3. During the course of investigation, the petitioner remitted Rs.10.00 Lakhs by cheque dated 28/3/2008 and Rs.1,37,76,808....

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....ity towards discharge of tax, that it had collected the entire tax from the client M/s. Kolkata Port Trust and had retained the amount with itself without remitting it to the Government; that only after detection of the evasion, some payments were made; that the statutory ST-3 Returns were never filed; and that all these circumstances cumulatively legitimate the inference of wilful suppression and....