2001 (8) TMI 2

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....re engaged in providing Consulting Engineering Services. They were registered with the Central Excise Department under Section 69 of the Finance Act (hereinafter referred to as an 'Act'). On inquiry carried out by the officers of Central Excise, it revealed that they had been providing consulting engineering service to the Command Area Development (CAD), Bikaner during the period 7-7-1997 to 31-3-1999 on which the total amount of service tax payable by them was Rs. 9,11,414/-. But they failed to deposit this amount in time. They however, deposited only Rs. 7,11,191/- on 24-2-1999 and furnished ST 3 returns for the quarters ending September, 1997, December, 1997, March, 1998 and June, 1998. They willfully suppressed the fact of providing ser....

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....the impugned order of the Commissioner deserves to be set aside. 5. On the other hand ld. SDR has reiterated the correctness of the impugned order of the Commissioner and argued that on account of failure on the part of the appellants to deposit the service tax in time, the penalties under Sections 75 to 78 have rightly been imposed on them and that there had also been suppression of facts on the part of appellants in respect of the services rendered by them to the CAD. 6. We have heard Shri K.K. Anand, Advocate for the appellants and Shri Mewa Singh, SDR for the Revenue and have gone through the record. 7. A bare perusal of the impugned order of the Commissioner shows that the consulting engineering services provided by the appellants ....