2015 (8) TMI 28

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.... The Assessee : Shri Paritosh Gupta, Advocate Per: P.K. Das 1. The Appellant filed this appeal against the demand of Service Tax of Rs. 8,62,338.00 alongwith interest and penalty of equal amount under Sections 78, 76, 77 (1)(b), 77(1)(C) of the Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994 separately. The tax was demanded under the category of "Maintenance or Repair Service" for t....

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....from Service Tax Department in February 2007 and had not filed ST-3 return. 4. After hearing both the sides and on perusal of the records, I find that the Appellant obtained the Service Tax registration in February 2007 and had not filed ST-3 return. It is not clear, why the Department had not taken any steps for non-filing of the ST-3 return.  Shri Dinkar Brijnath Pandey, Proprietor of th....

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....cted the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted. It is clear case of suppression of facts with intent to evade payment of tax and extended period of limitation would be involved. 6. Taking into account overall facts and circumstances of the case, in my considered view, the penalties imposed under ot....