TMI Blog2014 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ected outright. It is also seen from the statements given by the various officers including one Director of the appellant company and also the statements given by the recipient of the services that the appellant has been rendering security agency services to the clients and has charged Service Tax for the services rendered during the impugned period. However, the appellant did not take out any Service Tax registration nor comply with any of the statutory requirements. They also did not remit the Service Tax collected from their customers to the exchequer. Thus, the demand of Service Tax based on the figures furnished in the audited balance sheet of the appellant firm is sustainable in law. Invocation of extended period of time is also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted and the hearing has been adjourned three times. Since this is 4th time the case is coming up for hearing and the appeal pertains to the year 2005, we take up the appeal for consideration and disposal. 3. The facts relevant to the case are as follows :- 3.1 The appellant M/s. Security Escorts Services Pvt. Ltd. rendered security services during October, 1998 to July, 2003 but did not get themselves registered with the Service Tax department nor did they discharge Service Tax liability on the consideration received by them for the services rendered. Accordingly, a show cause notice dated 10-10-2003 was issued to the appellant and Directors of the appellant firm demanding Service Tax of ₹ 16,31,625/- on the value of taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the principles of natural justice have been violated. 5. The learned Addl. Commissioner (AR) appearing for the Revenue, on the other hand, refutes the grounds urged by the appellant in appeal memorandum. He submits that the appellant had been given sufficient opportunity to defend their case, which they did not avail and, therefore, the department was constrained to pass the order. 5.1 As regards the non-submission of documents, he submits that the department asked for copies of the invoices from the appellant during the stage of investigation and the appellant did not produce these invoices saying that it is not available with them. Therefore, the Service Tax demands were computed based on the figures in the books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994 provides that where an offence under this Chapter has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. He also submits that in view of the non-cooperation and deliberate defiance of law by the Director Shri R.R. Singh, penalty has been rightly imposed on him under Section 81 of the Finance Act, 1994, as such at the relevant time. 5.4 Accordingly, he pleads for upholding the impugned order. 6. We have carefully considered the submissions made by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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