TMI Blog2014 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not filed the service tax returns also. If the investigation was not conducted by the department and the statement had not been recorded on 13.12.2008, the facts of collection of service tax and not paying the same with the Government treasury would not have come into the knowledge of the department. In these circumstances, I hold that the respondents have suppressed the material facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. On an enquiry it was found that the respondent collected the service tax from the customers but did not deposit the same with the Government treasury and it is also found that they have not filed the service tax returns regularly. Therefore, an investigation was conducted on 13.12.2008 and statement of the proprietor of the respondent was recorded wherein he has admitted that they are collectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e me. 3. Heard both sides. 4. The learned A.R. appearing for the Revenue submits that the respondents are registered with the Central Excise department since 2001. For the period 2006-07 and 2008-09 they have collected the service tax but not paid the same with the department. The respondents have also not filed the service tax returns which show that the respondent suppressed the facts of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. The learned Advocate prays that the impugned order is to be upheld. 6. Considered the submissions made by both the sides. 7. In this case, it is an admitted fact that during the period 2006-07 and 2008-09, the respondents collected the service tax but did not pay the same to the department. Further, during the period they have not filed the service tax returns also. If the investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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