TMI Blog2007 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 75A, 76 & 77 upheld. - Appeal No. ST/ 178/2007-SM(BR) - Final Order No. 1649/2007-SM(BR)(PB), - Dated:- 14-11-2007 - Ms. Archana Wadhwa, Member (J) [Order - The appellant is engaged in the business of service tax category "Authorized Service Station" and is liable to pay service tax during the period 2001-04. The appellants did not get themselves registered and did not pay service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to the tune of Rs.8,44,055/-, as against the amount of Rs.4.65lakhs (approx.) disclosed by the appellant during the investigations. The appellants were summoned, who admitted having received higher amount from M/s. Bajaj Auto Ltd. and have also paid the remaining amount of tax of Rs.19,841 /- along with interest of Rs.3,170/- vide TR-6 challan dated 27-4-05. 3. Proceedings were initiated agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant's failure to file ST returns for the said period. Appeal against the above order did not succeed before the Commissioner (Appeals). Hence the present appeal 4. I have heard Shri Hemant Bajaj, learned Advocate appearing for the appellant and Shri A.K. Rastogi, learned SDR appearing for the Revenue. The appellants have not disputed the confirmation of service tax and interest. The cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the figures of account maintained by the appellant. There was no reason for the appellant to give wrong figures instead of disclosing the exact and correct amount. This fact is clearly indicative of the appellant mala fides . In my view, penalty to the extent of 100% stands rightly imposed by the lower authorities in terms of the provisions of Section 76 of the Finance Act. The same is accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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