2019 (1) TMI 509

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.... is that it has been providing works contract services and telecommunication services since 03.11.2006. It has provided services like laying of cables and dock lines for telecommunication companies namely Tata Telecommunications, BSNL etc. as its major clients. Anti-evasion wing of the appellant department, upon collection of intelligence report, visited the office premises of the appellant, inspected its documents and found non-payment of service tax collected to the tune of Rs. 47,65,673/- during the period 2010 to 2011 and sort payment of Rs. 71,476/- in the financial year 2010-11, 2011-12, 2012-13 and non-filing of ST-3 returns after March 2009. Statement of partner Shakeel Ahmed was recorded, who admitted service tax liability and attr....

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....015 (39) STR 1006 (Tri-Del), Vista Infotech 2010 (17) STR 343 (Tri.Bang), S.K. Electro Engineers 2015 (39) STR 686 (Tri Mum), Royes Inds Ltd. 2016(344) ELT 466 (Tri-Hyd), Pragathi Concrete Products (P) Ltd. 2017 (50) STR 92 (SC), CCE Nagpur vs. Hyundai Unitech Electrical Transmission Ltd. 2015 (323) ELT 220 (SC), CCE Vadodara vs. Gujarat Narmada Fertilizers Co. Ltd. 2012 (285) ELT 336 (Guj), Simplex Infrastructures Ltd. 2016 (42) STR 634 (Cal.), MP Laghu Udhyog Nigam Ltd. 2015 (37) STR 308 (Tri-Del), Uniworth Textiles Ltd. 2013 (SC2)-GJX-0032-SC, the ld. Counsel for the appellant prays for waiving of penalty on the ground that appellant was maintaining records and books of accounts for which those transactions were reflected and there was n....

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....e case records it is observed that both show-cause and order-in-original reveal that anti-evasion wing had visited the premises of the appellant on 16.08.2011 and found collection of service tax of over `47,65,673/- made by the appellant but not paid, besides short payment of Rs. 71,476/- for other period. But surprisingly only cash crisis/ fund shortage was cited as the ground for such non-discharge of duty liability but on 18.08.2011 and 19.08.2011, the appellant was able to discharge the entire amount, which is just within two days from the date of raid conducted by the respondent department. Further, order-in-original at para 5.9 reveals that appellant was not fling ST-3 returns and would have continued to evade service tax by suppressi....