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2018 (10) TMI 1257 - AT - Service TaxShort payment of Service Tax on account of enhancement in rate of tax - erection, commissioning and installation service - differential rate of tax - the Service Tax rate for the period upto 31st March, 2012 was at the rate of 10.30%. However, w.e.f. 01.04.2012, the Service Tax rates were enhanced to 12.36% - Held that:- It was the incumbent duty of the appellant to make good the deficiency for the disputed period since when the said enhancement had come into effect. But the appellant opted to not to make good the short levy even at the time of filing his ST-3 Return in November, 2012. The said short payment was never subsequently informed by the appellant on his own to the Department. Resultantly, the same was never in notice of the Department unless and until they conducted the audit of appellants record and observed the impugned short levy. The appellant could have well complied with the above provision at the time of filing his return for the disputed period in November, 2012. The failure on his part amounts to violation of the provisions of the Act. Non-disclosure of the impugned admitted short-levy till the audit conducted by the Department is definitely a suppression of relevant fact arising out of appellants own fault. The possibility of said suppression with clear intention to evade the said short payment cannot therefore be ruled out. It is rather held that the appellant despite acquiring knowledge of the rate of duty being enhanced has failed to make good the deficiency for the disputed period. The appellant herein had deliberately not made the payment for the impugned period - Demand has rightly been confirmed with the appropriate interest and the proportionate penalties - Appeal dismissed - decided against appellant.
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