2025 (4) TMI 1536

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....s the "respondent") having their registered premises at P-23, Transport Depot Road, Kolkata 700088 and holding Service Tax registration no. AADCP1888KSD002 was alleged to have suppressed material facts with the intention to evade payment of Service Tax by wilfully contravening the provisions of Sections 67, 68, 69 & 70 of the Finance Act, 1994 read with Rules 4 & 6 of the Service Tax Rules 1994. (ii) In course of checking of documents, it was revealed that the respondent did not take registration till 21/07/2011 and had not submitted ST-3 Return from 2007-08 to 2010-11 thereby contravening Section 70 of the said Act, though they were supposed to get registered in 2007-08. The scrutiny of records pertaining to 2007-08 to 2011-12 revealed t....

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....including Education Cess and Secondary & Higher Education Cess). Also, the respondent has allegedly not included 'Business Auxiliary Service' and 'Works Contract Service' in the Registration Certificate. (v) From the above facts and legal provisions, it appeared to the Revenue that the respondent did not act in the best of interests and suppressed material fact with the intention to evade service tax; The Revenue alleges that if the audit was not conducted, the fact could not have been unearthed and thus extended period under the proviso to Section 73(1) of the said Act is applicable in the instant case. 3. On the basis of above stated allegations and reported contravention of law, a Show Cause Notice dated 18.04.2013 was....

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.... impose penalty of Rs.11,17,777/- (Rupees eleven lakh seventeen thousand seven hundred seventy seven) only under Section 78 of the Finance Act, 1994 (as amended). However the noticee is entitled to get the benefit of paying twenty-five-percent of penalty, if the reduced penalty is paid along with determined service tax and appropriate interest within thirty days from the date of communication of this order. (iv) I impose penalty of 10,000/(Rupees ten thousand) only, under section 77(1)(a) for failure to take registration on (i)'Business Auxiliary Services', and (ii) 'Works Contract Services' in due time. (v) I impose penalty of Rs.. 10,000/- (Rupees ten thousand) only, under section 77(2), for failure to furnish the peri....