2019 (3) TMI 1432

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....ts collected service charges along with service tax from their service recipients, but failed to pay the same to the Government within the prescribed time. They failed to file the statutory ST-3 returns as required under Section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994. 2.2 A Show Cause Notice was issued proposing to demand the short-paid service tax along with interest and also for imposing penalties. After due process of law, the Original Authority confirmed the demand of Rs. 4,79,080/- along with interest and imposed equal penalty under Section 78 of the Act. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 3.1 On behalf of the appellant, Ld. Counsel Ms. Kanthai Visalaksh....

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....2481-42482/2018 dated 18.09.2018 and M/s. Sri Kalki Enterprises Vs. Commissioner of G.S.T. & Central Excise, Chennai vide Final Order Nos. 42768-42769/2018 dated 23.10.2018. 3.4 It is submitted by her that apart from a bald allegation that the appellant has suppressed facts, the Department has not adduced any evidence to show that the appellant has committed any positive act of suppression with intention to evade payment of service tax. 4.1 Ld. AR Ms. T. Usha Devi appeared and argued the matter on behalf of the respondent. She submitted that this is a case wherein the appellant has collected the tax and has not paid the same to the Government. This is a clear case of suppression of facts. The appellant would not have paid up the amoun....