TMI Blog2014 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd during the year 2008-09. Only on receipt of such letter, the appellant started discharging their service tax liabilities under Business Auxiliary Service in the month of July 2010 through GAR-7 challans. It is also evident from the facts stated in Para 12 of the OIO dated 27/3/2012 that service tax for the Business Auxiliary Service provided to M/s Ratnamani Metals and Tubes Ltd were recovered in the invoices and appellant was aware of that fact. However, while filing ST-3 returns for the relevant period, service tax payment for these services was shown as Nil by the appellant. From the available case records and the arguments made by the appellant, no reasonable cause has been shown by the appellant to bring out as to what prevented t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng activity for which huge amounts of Central Excise Duties are paid. The service provided under Business Auxiliary Service by the Head Quarters of the appellant is a very minor commercial activity undertaken by the appellant. That all the payments relating to the service provided were received through cheque and duly reflected in the books of accounts maintained by the appellant. That as soon as the short payment was brought to the knowledge the same was paid when documents relating to M/s Ratnamani Metals and Tubes Ltd were brought to their notice. It was his case that the statements of the appellant were recorded regarding providing of Business Auxiliary Service and the differential amount of service tax was immediately paid in the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act 1994. It is observed from the facts stated in Para 3, 4 and 5 of the OIO dated 27/3/2012 passed by the adjudicating authority that audit officers of the Dept. gave intimation dated 6/5/2009 to the appellant and called for certain information. Even after follow up by the Dept Officers, appellant did not provide the relevant details for almost one month. The case was subsequently taken over by the HQ (Preventive) and several summons were also issued to the appellant for submitting complete details of the Business Auxiliary Service provided to M/s Ratnamani Metals and Tubes Ltd during the year 2008-09. Only on receipt of such letter, the appellant started discharging their service tax liabilities under Business Auxiliary Service in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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