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2019 (7) TMI 958 - AT - Service TaxNon-payment of service tax - ‘Manpower Recruitment Service’ and ‘Commercial and Industrial Construction Service’ - service tax collected but had not deposited to Department which is also accepted by the proprietor of the appellant - suppression of facts nor not - demand of interest and penalty - waiver to penalty in terms of Section 80 of the Act - HELD THAT:- This is the case where the service tax amount has been collected by the appellant but had not deposited to Department which is also accepted by the proprietor of the appellant. The appellant has paid substantial amount of service tax during the investigation and agreed to pay the balance amount to the Department. It was submitted by the appellant that the service tax registration was not taken by them initially under the bona fide belief that they are not required collect and pay the service tax from the recipient of the service provided, that is ‘Manpower Recruitment Service’ and ‘Commercial and Industrial Construction Service’. Having realised the mistake the appellant obtained the service tax registration from the Department on 07/01/2010 and started paying the service tax partially as indicated in the Show Cause Notice and in the impugned order. We also find that even after obtaining the service tax registration the appellant has not duly discharged the applicable service tax on the services provided by them and also failed to file ST-3 returns in time. The non-payment of service tax has come to light after the investigation conducted by the Department. Accordingly, the appellant has deliberately suppressed the relevant facts from the Department with sole intention to evade the payment of service tax and, therefore, the impugned order has correctly invoked. The provisions of 73 (1) of the Act. Appeal dismissed - decided against appellant.
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