2015 (11) TMI 521

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....he fact of the case is that the appellant is registered with service tax department for providing Business Auxiliary Services. During the period 2006-07 to 2010-11 they made payment to the foreign agents as sales commission for procurement of export orders. During the same period they also availed GTA Service for inward carriage of goods to their factory. On both these services, the Appellant were required to pay service tax under reverse charge mechanism. During the course of audit it was revealed that appellant did not pay the service tax on both of these services. Therefore show cause notice dated 27/10/2011 was issued which was adjudicated and original adjudicating authority confirmed the demand of Service tax of Rs. 4,56,721/- along wi....

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....ld not be paid. As regard the payment of service tax on GTA, it is his submission that this is not the case that they have not paid the whole of service tax, whereas they have been paying service tax on GTA for the relevant time. In some of the cases service tax was not paid. This only because of clerical errors. He further submits that data related to short payment of service tax had been retrieved from the books of account of the appellant that clearly shows that they have not suppressed facts. They have been declaring the freight amount in their books of account and therefore it cannot be said that they have intentionally not paid the service tax at the relevant time. 4. On the other hand, Shri. S.V. Nair, Ld. Asst. Commissioner (A.R.....