2024 (3) TMI 347

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....EMBER ( TECHNICAL ) Shri N. D. Saha , Advocate for the Appellant Shri S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER Order : [ Per Shri K. Anpazhakan ] The present appeal has been filed against Order in Original No. 67/Commissioner/ST/Haldia/Adjn/2012 dated 11.12.2012 passed by the Commissioner of wherein the ld. Commissioner has confirmed the demand of Ser....

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....appellant demanding Service Tax of Rs.73,92,587/-. The Notice was adjudicated vide the impugned order. The year-wise demand of Service Tax to be paid by the appellant has been re-quantified and confirmed, as below: - F.Y. Service Tax (in Rs.) Edu. Cess (in Rs.) S&HE Cess (in Rs.) Total (in Rs.) F.Y. 07-08 23,93,197/- 47,864/- 15,978/- 24,57,039/- F.Y. 08-09 20,5....

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....cordingly, he prayed for setting aside the demands of Service Tax along with interest. 4. The Ld. Authorized Representative appearing on behalf of the respondent reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that during the course of the audit undertaken by the Department in the month of March, 2010, it was found that th....

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....g Service Tax of Rs.73,92,587/- on 13.01.2012. 6.1 We observe that the appellant has not suppressed any information from the Department. They have been filing returns regularly. The audit has examined all the accounts and found only a short payment of Rs.3,83,042/- for the years 2007-08 to 2008-09. Hence, there is no suppression of facts with intent to evade payment of duty established in this ....