2025 (1) TMI 347

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....MAR , MEMBER ( TECHNICAL ) Shri J. V. Niranjan, Advocate for the Appellant Smt. Anandalakshmi Ganeshram, Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha It is the case of the Appellant - assessee that for the period under dispute, admittedly, they did not discharge the service tax liability and did not file their ST-3 returns in time for the reason that they....

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....on 73(3) ibid was not justifiable and, in this regard, they had placed reliance on various judicial pronouncements. In the impugned order, however, the Commissioner has invoked the provisions of Section 73(4) ibid wherein an exception to Section 73(3) ibid has been given and that being so, the appellant having suppressed the fact of receipt, was therefore hit by the said Section 73(4) and hence, t....

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.... (68) ELT 514 (Cal.) to contend that mere suppression of fact does not amount to failure to disclose; a positive act on the part of the assessee is required to justify the invoking of the extended period of limitation and thus, would submit that authority should have refrained from fastening the appellant with penalties. 4. Per contra, Smt. Anandalakshmi Ganeshram, ld. Asst. Commissioner appear....

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....sessee has pleaded that it could not file the ST-3 returns in time because it had no money or, rather they were under financial constraints due to which, they could also not remit the tax and therefore, they could not fill up the requirements of online filing of the returns, which, according to them was a bona fide reason for on filing of their ST3 returns and pay the tax in time. But, however, th....