2025 (3) TMI 1033

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....demand of Service Tax including Education Cess and Secondary & Higher Education Cess amounting to Rs.94,850/- (Rs. Ninety Four Thousand Eight Hundred Fifty Only) under "Repair and Maintenance Service" against M/s Bhawani Deen, Vill.-Kaleha, PO-NTPC Unchahar, Distt.-Raebareli under Section 73(2) of the Finance Act, 1994. 2. I order the recovery of Interest on the Service Tax amount of Rs. 94,850/- (Rs. Ninety Four Thousand Eight Hundred Fifty Only), under Section 75 of the Finance Act, 1994 from M/s Bhawani Deen, Vill.-Kaleha, PO-NTPC Unchahar, Distt.-Raebareli 3. I impose penalty of Rs. 94,850/- (Rs. Ninety Four Thousand Eight Hundred Fifty Only) on M/s Bhawani Deen, Vill.-Kaleha, PO-NTPC Unchahar, Distt.-Raebareli under S....

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....he parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal." RULE 20 of CESTAT Procedure Rules, 1982 provide as follows:- Action on appeal for appellant's default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits : Provided that where an appeal has been dismissed for default and the appellant appears afterwards....

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....nvoking extended period of limitation, therefore, impugned SCN dated 21.10.2019 can not be issued by invoking extended period attended. I observe that the department has issued SCN No. 16/AC/RBL/ST /2017-18 dated 24.10.2017 for the period 2012-13 on the basis of third party information provided by the Income Tax Department. The department has requested vide letter dated 09.12.2014, 11.02.2015, 26.03.2015, 10.09.2015 and summons dated 21.08.2017 to provide copy of Balance Sheet, FORM 26AS, Work Order, ST-3 returns for the period 2012-13 to 2015-16 but the appellant has not provided any information/documents to the department. Therefore, first show cause notice was issued on 24.10.2017 for the period 2012-13 only on the basis of FORM 26AS pro....

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....ervice tax amounting to Rs. 11,46,212/- along with interest. 4.5 I observe that under the self-assessment procedure specified in the statute, the appellant was required to assess & pay their Service Tax liability correctly, on their own. The appellant has not shown correct taxable value in the ST-3 returns. The short- payment of Service Tax could be detected only during the course of enquiry conducted by the Department. Thus, it is a clear case of suppression of facts and contravention of the statutory provisions, with intent to evade payment of Service Tax. Thus, I find that extended period of limitation has been rightly invoked in this case and appellant is liable for penalty of Rs. 11,46,212/- under Section 78 of the Act. ....