2014 (12) TMI 1420

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....Shn Jitin Singhat, Advocate For the Respondent : Shri Sanjay Jain, AR ORDER The stay application along with appeal has been filed against Order-in-Appeal No. 200(ST)/RPR-1/2013 dated 6.122013 which upheld the Order-in-Original dated 1.3.2023 in terms of which duty demand of Rs 3.99,492/- for the period 2007-2008 and 2008-2009 (up to October) was upheld along with interest and penalties under Se....

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....gency service because the machinery, space, raw material mac other facilities were provided by the principal ie. M/s Shivam Structural and Rolling Mills Pvt ltd. and thereby holding that the appellants did not have the facility to do such job 3 We have considered the submissions of both sides It bs seen that as per the agreement the appellants were being paid for operating the mill @ Rs. 160/- PM....

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....extended period has been invoked om the ground that the appellants had never disclosed these facts and non-payment of service tax which came to notice of the department only at the time of audit and thus the appellants had intentionally not paid service tax with indent to evade the same. It is thus evident that mere son-payment of 'service tax has been ipso fact equated with the Intention to evade....