TMI Blog2010 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... 003-2004 to 2007-2008. Learned advocate has not been able to point out any reason for the appellant entertaining the plea for not depositing the Service tax. It is a clear case of suppression of value of the service provided by the appellant and hence establishing mala fide on the part of the appellant – penalty upheld - ST/406/2009 - A/754/2010-WZB/AHD - Dated:- 23-6-2010 - Ms. Archana Wadhwa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,92,075/- had been paid and remaining mount of Rs. 8,86,358/- was not paid by them; that Rs. 1,00,000/- each was paid on 19-3-08 and on 3-3-08. A show cause notice dated 11-7-08 was issued to the appellants which was adjudicated vide impugned order. The adjudicating authority confirmed the demand of Rs. 8,86,358/- under Section 73(1)(a) of the Act and appropriated the amount of Rs. 2,00,000/- alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-2008. Learned advocate has not been able to point out any reason for the appellant entertaining the plea for not depositing the Service tax. It is a clear case of suppression of value of the service provided by the appellant and hence establishing mala fide on the part of the appellant. As such, I do not find any infirmity in the view adopted by the lower authorities for invoking penal clause a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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