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2015 (6) TMI 546 - AT - Service TaxDemand of service tax - cum duty value - Event Management service - Invocation of extended period of limitation - Held that:- appellant at no stage made available any documents such as invoices and contracts with their clients which would indicate that value received by them is cum duty value. We notice that one of the clients is a well-known company i.e. Hindustan Unilever. We find no reason why any documents could not have been obtained from their client to show that the value received by them is actually cum duty value. Appellant got enough opportunity to produce documents from their client even if their own documents were washed away in floods. The case of Roopa Ram Suthar (2014 (12) TMI 826 - CESTAT NEW DELHI) does not come to the aid of the client because in that case documents existed and invoices clearly disclosed that no service tax component was added and collected from customer. Appellant was very well aware of their responsibility and liability, having taken service tax registration in Feb 2003. But appellant still chose to avoid all Legal obligations cast on them after taken service tax registration and not complying with the requirement of filing ST3 returns on periodical basis for a long period of six years till the time of issuance of show cause notice - appellant had service tax registration but did not receive the show cause notice, did not submit any reply to the show cause notice, did not even appear for personal hearings on various dates can only lead to the conclusion that their intentions were not bonafide. - Decided against assessee.
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