2005 (12) TMI 572

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.... from Order-in-Appeal No. 09/2004 (T) ST dated 20-4-2004 confirming demand of service tax of ₹ 2,76,610 in terms of sections 76, 77, 78 and 79 of Finance Act, 1994 and imposing like sum of penalty on the appellant who was carrying but the activities of advertising agency. The period in question is from October 1997 to December 2000. The statement of the proprietor was recorded on 13-12-2000 ....

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.... DR defends the order and submits that the appellants had admitted the liability and not remitted the service tax and had not filed the ST-3 Returns periodically. Therefore there was mala fide intention to evade payment of service tax and hence, larger period can be invokable. 3. On a careful consideration of the matter, I find that the statements were recorded from the proprietor on 13-12-2000 a....