2022 (8) TMI 1103

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....e, works contract service and manpower recruitment service". The appellant is registered with the Service Tax Department and have been filing their service tax returns in Form ST - 3. The appellant also paid the admitted taxes as per the ST-3 returns. The taxable turnover as per the ST-3 returns for the financial year 2014-2015 is Rs.14,89,646/-. 3. Show cause notice dated 23rd September, 2019 was issued to the appellant invoking the extended period of limitation alleging that information has been received from the Income Tax Department that appellant have received an amount of Rs.1,20,52,152/- as per Form 26 A.S for the financial year 2014-2015 but not disclosed tax liability correctly. 4. In response to the show cause notice, the ap....

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....70 of Finance Act read with Rule 7C of Service Tax Rules, 1994 for late filing of the returns/non-filing of the returns. 6. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals) has been pleased to dismiss the appeal for want of pre-deposit under Section 35F of the Act. 7. Assailing the impugned order, learned counsel for the appellant urges that the appellant in the statement of facts had mentioned that they have filed the ST 3 returns. But there was an error in filling the appeal memo before the learned Commissioner (Appeals). In column 6, it has been mentioned that, the amount of any tax, penalty or interest deposited - Nil. The appellant have erroneously mentioned the amount ....