2017 (7) TMI 196

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.... 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 engaged by M/s.Jyoti Structures Ltd. For pro....

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....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 amount of service tax along with interest immed....

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....roduced. 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 cases too. With so many business entities closely work....

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....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 facts with an intention to evade payment of service ....