2017 (7) TMI 196

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....ember (Technical) Shri. TC Nair, Advocate for appellant Shri. S.V. Nair, Asst. Comm. (AR) for respondent ORDER Per: Raju 1. The issue involved in the above four appeals are common and the same have been disposed of by a common order-in-appeal. Aggrieved by the said order, the appellants are before the Tribunal. 2. Learned Counsel for the appellants argued that the appellants were....

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.... that the appellants not highly educated and he was not actually involved in supplying and managing manpower to Jyoti Structures and he was not aware about service tax applicability and therefore they could not take fulfill the service tax obligation. The appellants neither charge service tax nor collected the service tax from their clients. He further pointed out that they have paid the entire am....

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....at no evidence in support of the claim has been produced. In these circumstances, the said claim does not merit any consideration whatsoever. The Commissioner (Appeals) in para 8 of his order has observed as follows: "I have examined all four appeals. I find that there was close and cross association among the appellants and the total turnover was running into crores of rupees in individual cas....

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....zed the books of accounts/records and documents of the appellants, they would have succeeded in escaping the payment of service tax. In the light of these facts the act of appellants of not disclosing their activities to the department, not paying the service tax on the taxable services rendered by them and not filing statutory returns to the department amounts to willful suppression of material f....