2019 (2) TMI 587

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....during the period January 2005 to March 2005 and January 2006 to December 2006. After observing the same SCN bearing No. 6888 dated 08.01.2010 was served upon the appellant proposing the recovery of service tax amounting to Rs. 1,66,554/- alongwith the interest under Section 75 of the Finance Act, 1994 (the Act hereinafter) and the penalties to be imposed under Section 76, 77 and 78 of the Act. The said proposal was initially confirmed by Order-in-Original No.56 dated 03.01.2017 except that no penalty under Section 76 was imposed and the penalty under Section 78 was imposed only for Rs. 16,654/-. Being aggrieved, an Appeal was preferred by the appellant which was rejected vide Order-in-Appeal No. 252-253 dated 18.07.2018. Against the afores....

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....le rebutting these arguments, it is submitted by the DR that the original adjudicating authority has been specific enough while noting the conduct of the appellant who despite his assurance to furnish requisite documents and despite receiving repeated reminders for the same, did not provide any document evidencing inclusion of outward transportation in their statutory ST-3 returns. It is impressed upon that the payments so received for outward freight by the appellant were concealed in their returns. This conduct is sufficient to hold that appellant has suppressed the relevant fact that too with the sole intention of evading tax. Department therefore was entitled to invoke the extended period of limitation as has also been held by Commissio....