TMI Blog2011 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... h non-payment of requisite amount of tax in respect of such amounts, it definitely amounts to suppression and wilful mis-statement and hence the extended period of limitation is applicable - Decided against the assessee - ST/550/2009 - 427/2011 - Dated:- 4-3-2011 - Chittaranjan Satapathy, J. For Appellant : Shri C Rangaraju, SDR Heard the learned SDR. No one is present for the respondents despite notice. The departmental appeal against the lower appellate authority's order has been filed on the following grounds:- 1. It is not correct to say that mere recording all the transactions in their records indicates there is no intention to evade payment of service tax. But for the scrutiny by the Officers, the non-payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y introduced Service Tax (Determination of Value) Rules 2006. The amount collected towards the expenses such as postage, telegraph, and Telex charges were received from the customers to perform the function of Banking and financial service provider and these amounts are intrinsic expenses and cannot be treated as collected apart from the service charges. For example, postal, telegraph and telex services were used for transferring the amount from one account to the other while sending cheques for collection and it is part of their service. These functions are also included in the taxable service and undertaken by SBI while performing the duties of Banking and Financial services. All amounts, by whatever name called, charged to the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urai can not be accepted, since there are instances of misstatement of information in the ST3 returns filed by SBI. 2. I find substance in the grounds advanced on behalf of the Department. The same also stand uncontroverted in the absence of any representation or any cross-objection from the respondents. 3. When the respondents have not disclosed the entire taxable value in the statutory ST 3 Return, and they have omitted to include part of the value coupled with non-payment of requisite amount of tax in respect of such amounts, it definitely amounts to suppression and wilful mis-statement and hence the extended period of limitation is applicable. Hence, the order of the lower appellate authority is modified and the duty demand along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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