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2019 (2) TMI 599 - AT - Service TaxWaiver of penalty u/s 78 of the Finance Act, 1994 - default in payment of service tax and filing of ST-3 returns - extended period of limitation - Held that:- A perusal of the SCN reveals that the visit of revenue intelligence was in 14.08.2008 on which date even a statement of Sri.P.Balachander, one of the partners in the appellant firm, was recorded. It appears that his admissions in his statement are not retracted or even disputed, later on. Even otherwise, there is no dispute regarding the service rendered namely, the Event Management Services, nor is there any dispute that the appellant raised invoices including service tax and even collected the same - The service in question came into statute book effective from 16.08.2002 and the SCN reveals that the appellant failed to discharge tax liability from 01.04.2004 and not even filed its service tax (ST-3) returns from 01.04.2004 to 31.03.2009, the period covered under the SCN. Sufficient time was granted even after survey by the Revenue intelligence, even the ld. Commissioner in the impugned order-in-original has fairly tried getting clarifications from the appellant’s sundry debtors on account of the appellant’s failure to do so. Commissioner has also been fair in extending the cum-tax value benefit despite the above and only quantified the demand thereafter - In spite of all this, the appellant, as admitted even by the ld. Advocate, has not paid the differential duty of ₹ 38,88,360/- demanded, which doesn’t show their bonafides. Appeal dismissed - decided against appellant.
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