2019 (2) TMI 576

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....against Order-in-Appeal No. MKK/685/RGD/100/2017-18 dated 31.03.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Belapur. 2. Briefly stated the facts of the case are that the appellants are engaged in rendering taxable services under the category of Manpower Recruitment and Supply services during the relevant period January, 2009 to March, 2012, but failed to discharge S....

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....ing Service Tax not paid between January, 2009 and March, 2011 on 2.5.2011. It is his contention that the total Service Tax of Rs. 32,84,453/- was paid by them before issuance of show-cause notice on 22.10.2012. It is his contention that since the entire amount of outstanding tax with interest has been discharged before the issuance of show-cause notice, therefore, their case is covered under Sect....

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.... ST-3 returns with the Department. However, they stopped discharging Service Tax from January, 2009 onwards even though they continued to render the taxable services and collected the appropriate Service Tax from the service recipient. Also they had failed to file ST-3 returns as required under the relevant provisions of the Finance Act, 1994 and the rules made thereunder. This has been admitted b....

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....egory of Manpower Recruitment and Supply Service way back in March, 2006. Initially they discharged Service Tax collected from the recipient of service between 2006-07 to December, 2008, but from July, 2009 onwards they stopped making payment towards Service Tax liability nor they intimated, even though the Service Tax amount has been billed and collected from the recipient of service. The plea of....