2023 (9) TMI 1091

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....uring the year 2006, revealed that the Appellant has received Rs.1,45,07,954/- as commission from different companies doing marketing and sales promotion of their clients, but not paid service tax on the same. Accordingly, a show cause notice dated 03.10.2008 was issued to the Appellant demanding Service Tax and Education Cess amounting to Rs.13,84,363/-for the period from 01.07.03 to 30.09.07. It was observed that during this period, the Appellant has obtained service tax registration but did not file ST-3 returns. Later, after verification of the records on 23.02.2006, the Appellant paid the Service Tax and Education Cess amounting to Rs.15,07,204/- on various dates in 2007 and 2009 but after intervention of the department on 23.02.06. Th....

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....as a delay in payment of service tax. However, after the visit of officers on 23.02.2007, they have paid moat of the service tax before issue of the show cause notice on 03.10.2008. In any case, entire service tax along with interest was paid before adjudication of the case. Accordingly, they contended that penalties imposed under Sections 77 and 78 are not sustainable, as there was no mensrea to evade payment of service tax. 3. The Ld. A.R. reiterated the findings in the impugned order. 4. Heard both sides and perused the appeal records. 5. It is a fact on record that the Appellant has obtained service tax registration but did not file ST-3 returns in time. Later, after intervention of the officers of SIV unit and verification of ....