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2011 (8) TMI 333 - AT - Service TaxTax liability - Rent-a-Cab Services - They have taken service tax registration, they never disclosed the nature of services rendered nor they furnished ST-3 returns, which was mandatory for a person providing taxable services. The question naturally arises that if they were not aware that they had to pay service tax, why should they take a service tax registration - Held that non-furnishing of information or non filing of returns resulted in non payment of service tax and this action on the part of appellants tantamounts to deliberate non-compliance with the provisions - In other words, this is only implying suppression of facts with an intent to evade payment of service tax - Therefore, the extended period, under Section 73(1) is rightly invoked by the Revenue - Decided against the assessee.
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