TaxTMI 
TaxTMI 
2026 (10) TMI 471
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.... The present order disposes of three appeals - one filed by the company M/s Super India HR Solutions Private Limited and other two filed by both of its Director. Three of the appeals are arising out of the common Order-in-Original No. 01/COMMR./DDN/2021 dated 19.01.2021. 2. M/s Super India HR Solutions Private Limited [the appellant] are registered with the service tax department being engaged in rendering the taxable services as that of Manpower Supply. Department got an intelligence that the appellant is charging and recovering the service tax from their clients/service recipients, however, has not paid the same to the government rather has suppressed the value thereof in the ST-3 returns filed by the appellant. Alleging that the value....
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....ents explaining the manner in which the tax liability had been computed and had been discharged by the appellant. It is also mentioned that the appellant had filed ST-3 returns up to the period of March 2014-2015 and had paid the excess amount of Rs. 74,307/- as service tax for the said period. The said excess has been acknowledged by the department. In such situation, alleging intent to evade the payment of service tax is the wrong finding and thus is liable to be set aside. The show cause notice is prayed to be held as time barred by time and the demand proposed vide the impugned order is accordingly, prayed to be set aside. 4.1 The following decisions have relied upon by the appellant : (i) M/s Dynamic Infra Developers P. Ltd....
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....he non-payment of service tax has no other consequence than the non-payment of the tax. The only reason the said non-payment is denied to be intentional is financial difficulty with the appellant. But the said reason does not support the appellant in the light of apparent and admitted fact that the appellant had not even recorded the amount of service tax collected in their balance sheets as no amount was shown as due to be deposited with the Government despite collecting the amount of Government revenue. The aforesaid non-disclosure amounts to the concealment/suppression of facts on the part of the appellant. It becomes clear that non-payment of service tax for a long period of 2014-2015 to June 2017 was the intentional evasion of tax. ....