2020 (1) TMI 535

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....mmissionerate, Bhubaneswar. By the impugned Order the Ld. Commissioner has confirmed Service Tax demand of Rs. 83,33,905/- (including cess) for the period June, 2007 to May, 2009 under Section 73(2) of the Finance Act, 1994, along with interest and has imposed penalty U/s 77 & 78 of the Act. 2. Briefly stated, the facts of the case are that the Appellant entered into the Agreement dated 03-05-2005 with SAIL, Raw Material Division for providing Mining Services. The Appellant filed their ST-3 returns for the period June, 2005 to May, 2009, disclosing the value of taxable services and service tax payable thereon. For some of the half yearly periods, there was delay in filing the ST-3 return which was filed subsequently with late fee. Furthe....

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.... substantiate that the ST-3 returns were already filed which are not taken into consideration while issuing the show cause notice, hence, the demand. 5. We find from the records that before passing the Stay Order dated 09-01-2014, this Tribunal had directed the Revenue to ascertain the factual position, as regards, claim of the Appellant that they have already filed the ST-3 returns and disclosed taxable value in the said returns. Accordingly, the learned Authorised Representative for the revenue filed five ST-3 returns filed by the Appellant as received from the Commissionerate vide letter dated 18-12-2013 and examined the service tax liability on the basis of declaration of the taxable value mentioned in the said five returns for the p....

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....e Appellant has disclosed taxable value of Rs. 4,12,76,305/- and admitted tax liability of Rs. 51,01,754/- in the ST-3 returns, out of which they have paid service tax of Rs. 12,99,634/- only vide challan dated 13-07-2009 and the balance amount of Rs. 38,02,120/- is outstanding. In respect of the period October, 2008 to March, 2009 and April, 2009 to May, 2009,in the said report dated 25-02-2011 under Para 1, it is reported that the Appellant has already filed ST-3 returns and disclosed turnovers of Rs. 5,26,88,789/- and Rs. 33,84,672/- whereas the show cause notice was issued, assuming that the Appellant has not filed any ST-3 returns which is evident from Annexure - A to the show cause notice. 8. We find that as per the reports dated 2....