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2014 (1) TMI 1610 - CESTAT BANGALOREPenalty u/s 76 - Delay in payment of service tax - Suppression of facts - Held that:- it is difficult to know on what basis the penalty amount of Rs.4 ,58,772 /- has been arrived at. Copy of the worksheet said to have been attached to the show-cause notice has not been submitted by the appellant at all and unfortunately during the course of hearing also the worksheet was not available - during the course of audit of the accounts of the assessee and reconciliation of ST-3 returns with P & L Accounts, it was noticed that appellant has received an amount of Rs.10 ,66,938 /- from M/s. Bharati Airtel during the year 2006-07 on which service tax was not paid - If service tax was collected from M/s. Bharati Airtel and it was not shown in the ST-3 returns and it was found out on going through the P & L accounts of the assessee and comparing the same with ST returns, in my opinion, it would amount to suppression of facts and violation of provisions of law. However, there were no clear observations on these aspects - Therefore, it is extremely difficult to come to the right conclusion since the facts are not clear, the legal position is not clear. Therefore the impugned order is set aside and the matter is remanded to the original authority.
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