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2018 (5) TMI 1678 - AT - Service TaxGTA Services - allegation in the Order-in-Appeal is that the appellant had incurred freight charges in relation to transportation of goods by road in the goods carriage - suppression of facts - Extended period of limitation - penalty - Held that:- The appellant never disputed that they had not paid the service tax in time. They have also paid interest on some of the services when pointed out by audit - there can be no dispute as the appellant is liable to pay interest as applicable on service tax. Extended period of limitation - Held that:- Suppression of fact is a sufficient ground for invoking the extended period of demand. Intent is essential when the allegation is of contravention of any other provisions of the chapter of Finance Act or rules made thereunder. Once suppression is established, it does not appear from the Act that intent to suppression also needs to be established - Appellant was already registered with the Service Tax Department for rendering these services and therefore is expected to disclose the full value of the services rendered which he has not done. Thus, he has suppressed the facts and the extended period of payment has clearly invokable. The appellant is liable to pay the full service tax for the extended period along with interest and is also liable for penalty under section 78 of the Finance Act, 1994 except service tax on Goods Transport Agency Services - Appeal allowed in part.
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