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2015 (8) TMI 453 - AT - Service TaxDemand of service tax - Telecom services - Inordinate delay in submitting returns - Suppression of facts - Held that:- Adjudicating authority has analysed the facts of the case and arrived at the amount of short payment based on figures collected during audit of the appellant. It is also recorded that the figures were submitted after a considerable delay and after repeated reminders and the ST-3 returns for the period October, 2000 onwards were submitted only on 19.7.2002. Based on these facts, the lower adjudicating authorities have rightly held the appellant guilty of suppression of facts.The period involved is October 2000 to March 2002 and as per the records of service tax payable and the service tax deposited vide TR-6 challans as mentioned in the table given in the impugned primary order, short payment of service tax of ₹ 26,81,496/- is clearly evident.We find that even during the proceedings before the Commissioner (Appeals) in spite of several dates fixed for personal hearing, nobody appeared on behalf of the appellant. - No ground for appellate intervention in the impugned order - Decided against assessee.
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