2020 (2) TMI 222

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....ue, we note that appellants were an 'Authorized Dealer' and also 'Authorized Service Centre' of M/s Ford India Private Limited and were registered with Central Excise for Service Tax matters and were also regularly paying service tax and filing ST-3 Returns. It appeared to Revenue that during the year 2014-15 appellant had short paid service tax to the tune of around Rs. 19 lakhs. It appeared to the Revenue that said short payment was on account of less value shown in the ST-3 Return as compared to value reflected in the balance sheet. Therefore, appellants were issued with a show cause notice dated 01 April, 2016 demanding around Rs. 19 lakhs. The Original Authority confirmed the demand and matter travelled to learned Commissioner (Appeals....

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....,88,267/- 83,71,134.00 1,57,17,133/- 19,42,638/- 13. And whereas, it appears that during the period April, 2014 to March 2015, the party failed to pay Service Tax aggregating to Rs. 19,89,491/- (Rs. 19,42,638/-+ Rs. 46,853/-) including Education Cess and higher & secondary education cess, by way of suppressing the taxable value received on account of services rendered and are liable to tax under section 66 B of the Finance Act, 1994 which is recoverable from them under Section 73(1) of the Finance Act, 1994. 14. And whereas, from the foregoing facts, it appears that the party has wilfully suppressed the value of taxable service, by way of not reflecting the same in their ST-3 retunrs, with intent to evade payment ....