2023 (10) TMI 816

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ani, Advocate, for the Appellant Shri Badhe Piyush Barasu, Deputy Commissioner, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant had registered themselves for payment of service tax with the department declaring that they were engaged in providing photography service taxable under Section 65(79) of Finance Act, 1994. During the period from ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....73 of Finance Act, 1994 for extended period demanding service tax of Rs.14,78,864/- for the above stated period alleging that the appellant had willfully suppressed the material fact of consideration received by them. There were proposals for imposition of penalties. On contest, the original authority confirmed the demand and appropriated service tax of Rs.3,69,188/- which was paid through ST-3 re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eturn and disclosed relevant information required for filing of ST-3 return in the said returns and there was no suppression or willful misstatement in the information submitted through ST-3 return. He has further argued that as held under para 19 of the judgment of Hon'ble High Court of Madhya Pradesh in the case of Agrawal Colour Advance Photo System vs. CCE reported at 2020 (38) GSTL 298 (MP), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssued for the period from 01.10.2008 to 31.03.2013. Therefore, the normal period that can cover the issue in the present case is only from 01.10.2012 to 31.03.2013. However, there is no show cause issued to the appellant under main clause of sub-section (1) of Section 73 of Finance Act, 1994 and also that the entire information was disclosed by the appellant through ST-3 return. Therefore, there w....