2019 (2) TMI 773

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....ing and forwarding agent services under Section 65(25) of the Finance Act, 1994 b) Cargo handling service under Section 65(23) ibid c) Goods transport agency service under Section 65(50b) as well as storage and warehousing services falling under Section 65(102) ibid. 2. The Department undertook audit of the records of the assesse in June 2013. It was noticed that the appellant had not filed the periodic ST-3 returns for the period October 2008 to June 2012. Further, scrutiny of the records reveal that the appellant had not discharged service tax liability for the period in full. Accordingly, the SCN was issued to remand the unpaid S.T. SCN also included a proposal for imposing penalty under various Sections of the Finance Act, 1994....

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....ted that a part of interest liability was paid by the appellant after the issue of SCN but before the issue of the Order-in-Original. (iii) the Ld. CA contended that the appellant cannot be held liable for the allegation of suppression of facts in as much as all the transactions stand recorded in the books of account of the appellant and only on scrutiny of such record, the Departmental officers noticed the delayed payments / non payment of service tax. As such, he submitted that the appellant will be entitled to the benefit of the provisos included in Section 78 w.e.f. 14.05.2015. (iv) He prayed that in the absence of any suppression on the part of the appellant, the adjudicating authority was not justified in imposing penalty under ....

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....the course of audit, noticed that the appellant had failed to discharge the total service tax liability in full for the period October 2007 to June 2012. But the entire service tax liability alleged in the SCN now stands admitted by the appellant. Further it is seen that the entire service tax liability has also been paid by the appellant through challans. The adjudicating authority has however recorded that out of the total liability of Rs. 51.62 lakhs, the appellant had paid only an amount aggregating to Rs. 47.38 lakhs. In this connection, it has been submitted on behalf of appellant that the balance tax also was paid but the same has not been given credit by the adjudicating authority on account of certain wrong challan Nos. provided to....