2018 (8) TMI 802

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that the Lower Authorities have confirmed the demand of service tax of Rs. 2,41,790/- against the assessee alongwith imposition of penalty of identical amount with an option to the appellant that if the demand is deposited within the period of 30 days from ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Service Tax amount from B.P.C.L. but has not deposited the same into the Government Account and has illegally withheld the amount, it again Proves intention of Appellant to evade the tax. Thus adjudicating authority has rightly confirmed the penalties against appellant. Accordingly, I reject the appeal." 3. Learned Advocate appearing for the appellant fairly agrees that the demand confirme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../- and the period is from 2006 to 2011 and even if the matter is remanded, it may not be possible for the Original Adjudicating Authority to verify the facts from recordrs, which would be almost 10 to 12 years old. As such he prays for rejecting the appeal. 5. After considering the submissions made by both the sides and keeping in view that there is no challenge to the findings of Commissioner ....