2024 (1) TMI 400

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....he demand along with interest and penalty. 2. The appellant is engaged in providing taxable services under the categories of Consulting Engineering Service, Management, Maintenance or Repair Service and Renting of Immovable Property Service. On the basis of an investigation carried out by the Department, it was alleged that the appellant had not discharged the service tax liability on the entire receipts received or charged during the period 2008-09 to 2012-13. Show cause notice dated 21.04.2014 was issued, raising demand of Rs.2,60,43,859/- along with interest under Section 75 and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 3. On adjudication, the Commissioner by the impugned order dated 30.01.2017, dropped the d....

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.... B C= A-B D E April 2,89,88,786   2,89,88,786 35,83,014 35,88,689 May 2,90,95,816 0 2,90,95,816 37,77,907 37,77,907 June 5,68,88,547 9,13,000 5,59,75,547 68,05,247 68,32,787 July 3,83,19,821 32,89,342 3,50,30,479 39,23,200 39,23,200 August 3,73,98,907 0 3,73,98,907 45,82,320 45,82,320 September 3,27,38,630 9,40,500 3,17,98,130 39,30,246 39,02,706   22,34,30,50....

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....ted to the period commencing from 01.10.2008. Non-payment of service tax was found during the course of detailed investigation of the records of the appellant. The appellant have wilfully suppressed the facts from the department and, therefore, the extended period of limitation is invokable and the interest has to be charged and penalty has to be imposed under section 78 of the Finance Act . 6. Having heard both the sides and perused the records, we need to consider the preliminary issue whether the show cause notice issued in the present case is beyond the period of five years. 7. We find that the demand has been confirmed for the period 1.04.2008 to 30.09.2008 and in order to examine whether the same is barred by time, it is necessa....

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....iled by an assessee, the date on which such return is so filed; (b) where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; (c) in any other case, the date on which the service tax is to be paid under this Chapter or the rules made thereunder; 8. We may now take note of Rule 6 of Service Tax Rules, 1994 which provides for "Payment of Service Tax" as : "6. Payment of service tax (1) The service tax shall be paid to the credit of the Central Government,- (i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, immed....