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2023 (4) TMI 611 - AT - Service TaxInvocation of extended period of limitation - suppression of facts or not - the period involved is July 2003 to July 2004 and the show cause notice was issued on 12.01.2007 - levy of penalty - HELD THAT - The intention to evade payment of service tax and suppression of facts needs to be determined based on the evidence available on records. As long as the assessee is registered and continues to file returns as required and supplies information sought by the officers nothing more is required from the assessee. The assessee is required to self assess its service tax and the officer is required to carry out the scrutiny of the returns if filed or otherwise make best judgement assessment. The appellant had taken service tax registration and admittedly it had not filed any ST-3 returns. Even if the appellant was under the impression that it was not required to file returns or pay tax there can be no justification whatsoever for the appellant to not reply to or provide information which is sought by the officers. Since the appellant had not supplied the information despite repeated reminders from the Range Superintendent the Assistant Commissioner did what was best possible under the circumstances. Thus the lower authorities were correct in concluding that the appellant had intention to evade payment of service tax and had suppressed providing the information - there are no reason to interfere with the penalties imposed as well. Appeal dismissed.
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