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2015 (6) TMI 546 - CESTAT MUMBAI

2015 (6) TMI 546 - CESTAT MUMBAI - 2016 (41) S.T.R. 233 (Tri. - Mumbai) - Demand of service tax - cum duty value - Event Management service - Invocation of extended period of limitation - Held that:- appellant at no stage made available any documents such as invoices and contracts with their clients which would indicate that value received by them is cum duty value. We notice that one of the clients is a well-known company i.e. Hindustan Unilever. We find no reason why any documents could not ha .....

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as very well aware of their responsibility and liability, having taken service tax registration in Feb 2003. But appellant still chose to avoid all Legal obligations cast on them after taken service tax registration and not complying with the requirement of filing ST3 returns on periodical basis for a long period of six years till the time of issuance of show cause notice - appellant had service tax registration but did not receive the show cause notice, did not submit any reply to the show caus .....

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ed 4/3/2009 passed by the Commissioner of Service Tax, Mumbai confirming demand of service tax of ₹ 70,27,299/- for the period from October 2002 to March 2007 ordering appropriate interest and imposing penalties under Section 76, 77, 78 of the Finance Act, 1994. 2. The appellant, who are engaged in the business of Event Management' started their operations in 1999 and took Service Tax Registration in the year February 2003 for service tax category "Event Management", which ca .....

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2002, they never filed any ST3 returns. Show cause notice dated 7/4/2008 was issued to them which culminated in the impugned order of Commissioner of Service tax. 2. Heard both sides. 3. Ld. Counsel appearing on behalf of the appellant submitted that service tax was demanded on total gross value received by them which should be taken as cum duty value because they neither collected nor received any amount over and above the amount shown in the Bank Statement. He relied on the Larger Bench decisi .....

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to the show cause notice and not appearing for personal hearing on various grounds such as ill health. He emphasized that appellant did not produce any documents throughout the investigation and upto the time of adjudication. The duty has been demanded correctly on the total amount received by the appellant. On the aspect of penalty and time bar, he relied on the Tribunal decision in the case of Board of Control for Cricket in India Vs. C.S. T. Mumbai-I [2015 (37) S.T.R. 785 (Tri-Mumbai) which w .....

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notice that one of the clients is a well-known company i.e. Hindustan Unilever. We find no reason why any documents could not have been obtained from their client to show that the value received by them is actually cum duty value. Appellant got enough opportunity to produce documents from their client even if their own documents were washed away in floods. The case of Roopa Ram Suthar (supra) does not come to the aid of the client because in that case documents existed and invoices clearly disc .....

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