2018 (2) TMI 1615

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....t Shri Dilip Shinde, Assistant Commissioner (AR), And Shri V.R. Reddy, Assistant Commissioner (AR), for Respondent ORDER Per: S.S. Garg The appellants have filed these two appeals against the impugned orders dated 26.2.2014 and 18.2.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) rejected the appeal of the appellants on penalty under Section 77 and 78. Sinc....

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....ow cause notice dated 5.10.2012 was issued to the appellant proposing to classify their service under the category of business auxiliary service as defined under Section 65(19) and 65(105)(zzb) of the Finance Act, 1994 and demanding service tax of Rs. 14,48,095/- along with interest. The show cause notice also proposes demand of interest and imposition of penalties under various provisions of the ....

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....ecord which proves that the appellants have suppressed the facts with intent to evade payment of tax. He further submitted that the appellant is sole proprietor from a small village and not much educated and carrying on the activity with the help of her spouse and was not well conversant with the provisions of the Service Tax and thus failed to obtain service tax registration. He further submitted....

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....n record showing that the appellants have suppressed the material facts from the department with intention to evade payment of service tax. As soon as the appellants realized their mistake, they paid the service tax along with interest. Further, we find that the appellants are women from a small village and not much educated and, therefore, were ignorant about the provisions of the Service Tax. ....