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2024 (4) TMI 170 - AT - Service TaxRecovery of service tax alongwith interest and penalty - Business Auxiliary service - non-filing of ST-3 returns within the prescribed time limit - non-payment of late fee for delayed filing of ST-3 returns - Extended period of Limitation - period April 2011 to March 2012 - HELD THAT:- In the impugned order, the Commissioner (Appeals) relied on the decision of this Tribunal in Surendra Singh Rathore to hold that the settled legal position is that the activities of the appellant are chargeable to service tax and, therefore, upheld the demand. It needs to be pointed out that even as per the self assessment by the appellant in its ST-3 returns, the appellant had rendered business auxiliary services; the amount received for these services and the tax payable were also indicated. There was no doubt in the minds of either the appellant or the officers that the settled legal position was that the activities of the appellant were exigible to service tax. It is for this reason that the appellant had obtained service tax registration, self-assessed the amount of service tax payable and had also filed ST-3 returns accordingly. However, the appellant failed to deposit the service tax. It is not open for the appellant to now say that his activities did not amount to rendering taxable services at all when his own self assessment was to the contrary. It is also not in dispute that the appellant had delayed filing of ST-3 returns and had not paid the appropriate late fee, as required under the rules. It is found that the demand of service tax with interest, the late fee and the penalties imposed on the appellant are correct and proper and call for no interference. The impugned order is upheld and the appeal is dismissed.
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