2024 (8) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "ORDER (i) I confirm the demand of Service Tax amounting to Rs. 2,87,29,604/- (Rupees Two crores Eighty Seven Lacs Twenty Nine Thousand Six Hundred Four Only) not paid/short paid by the party, on the taxable value during the period 2015-16 and 2016-17 under the provisions of Section 73(1) of the Finance Act, 1994. (ii) I confirm the demand of interest on the party, at an applicable rate during the relevant period, on the amount of Service Tax demanded / confirmed at point (i) above, under the provisions of Section 75 of the Finance Act, 1994. (iii) I impose penalty of 2,87,29,604/- (Rupees Two crores Eighty Seven Lacs Twenty Nine Thousand Six Hundred Four Only) upon the party, under Section 78 of the Finance Act, 1994 for failure to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the higher value in gross receipt on which the TDS amount have been deducted. 3. And whereas the Superintendent COST, Range-5, Noida sent an letter vide 20-CGST/Third PartyData/R-05/D-1/508/2020/907 dated 26-Nov-2020 on the registered address of the party (RUD-2) and subsequent reminder 20-CGST/Third PartyData/R-05/D-I/508/2020/1250 dated 21-Dec-2020 (RUD-3) was also sent to the party requesting them to furnish the details of the payment of Service Tax along with copies of ST-3 returns & reason of difference of value as shown in Service Tax Return & Income Tax Return/ 26AS. However, the party did not respond. 4. And whereas as Section 70 of the Finance Act'1994 read with Rule 7 of Service Tax Rules, provides that "Every person....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the inquiry against the party on the basis of the third-party information, the said non-payment of service tax could not have been unearthed. The party had willfully suppressed their taxable income from the department with intent to evade payment of Service Tax Therefore, extended period of limitation of five years is invokable in this case Therefore, proviso to Section 73(1) of the Finance Act, 1994 along with Section 75 of the Act for appropriate interest is invokable in this case." 2.3 Show cause notice was issued to the appellant asking them to show cause as to why- (i) "The Service Tax amounting to Rs.2,87,29,604/- (Rupees Two Crore Eighty Seven Lacs Twenty Nine Thousand Six Hundred Four Only) should not be demanded and recovered ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and ST-3 return. In para-3, Commissioner has specifically observed as follows:- "The first and second personal hearing in the case was fixed for 01.12.2021 and 14.03.2022 vide letter C. No. V(15)Adj./Noida/CGST/TST/237/2021/1471, dt 24.11.2021 and even C No. 1045 dt 08.03.2022 respectively. The third personal hearing was fixed for 29.04.2022- vide letter V(15)Adj./Nolda/CGST/TST/237/ 2021/1572 dt 20.04.2022 and was sent by speed post at their registered address as per their service tax registration & also emailed on 28.04.2022. However, neither the party submitted any reply of the show Cause Notice nor any authorized person from the party appeared for personal hearing fixed on aforesaid dates. Therefore, I am taking up the case for d....