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2015 (11) TMI 1089 - AT - Service TaxLevy of penalty - Failure to file ST-3 Returns - Suppression of value - Evasion of service tax - appellant has discharged the Service Tax liability and interest thereof on being pointed out - Held that:- the responsible officials of the appellant were aware to the fact that the difference between the amounts of Service Tax paid and Service Tax collected was credited to the profit and loss account as commission to show more profit. On the face of such categorical admission and standing by it in the cross-examination by the Internal Auditor of the company, we find no reason to interfere in the impugned order, which imposed penalty under various Sections of the Finance Act, 1994. - levy of penalty confirmed - Decided against Assessee.
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