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2014 (12) TMI 372 - CESTAT MUMBAISecurity services - Interest u/s 75A - Penalty u/s 76, 77 & 78 - Invocation of extended period of limitation - Held that:- From the records, it is evident that the appellant did not cooperate with the department and did not furnish the copy of the bills raised on various service recipients. Therefore, the department was constrained to take the figures from the books of account and audited balance sheet for computation of the demand. In these circumstances, the appellant’s contention that the Revenue did not provide copies of the documents relied upon is totally devoid of merits and has to be rejected outright. It is also seen from the statements given by the various officers including one Director of the appellant company and also the statements given by the recipient of the services that the appellant has been rendering security agency services to the clients and has charged Service Tax for the services rendered during the impugned period. However, the appellant did not take out any Service Tax registration nor comply with any of the statutory requirements. They also did not remit the Service Tax collected from their customers to the exchequer. Thus, the demand of Service Tax based on the figures furnished in the audited balance sheet of the appellant firm is sustainable in law. Invocation of extended period of time is also sustainable inasmuch as the appellant deliberately withheld the details of the services rendered from the department and accordingly confirmation of demand invoking the extended period of time is correct in law. Consequently, all the penal provisions would ensue and the penalties imposed on the appellant firm under Sections 75A and 76 for default in payment of Service Tax and under Section 77 for not filing the returns and compliance of the statutory provisions and under Section 78 for evasion of Service Tax by indulging in suppression of facts and wilful misstatement are liable to be confirmed. - Decided against assessee.
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