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2015 (8) TMI 453

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..... rded that the figures were submitted after a considerable delay and after repeated reminders and the ST-3 returns for the period October, 2000 onwards were submitted only on 19.7.2002. Based on these facts, the lower adjudicating authorities have rightly held the appellant guilty of suppression of facts.The period involved is October 2000 to March 2002 and as per the records of service tax payable .....

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..... D.R. ORDER Per R.K. Singh : Appeal has been filed against order-in-appeal dated 24.2.2009 which upheld the order-in-original dated 28.2.2008 in terms of which service tax demand of ₹ 26,81,496/- along with interest and penalties was confirmed on the ground that the appellant short paid service tax on telecom services, did not provide d .....

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..... ese facts, the lower adjudicating authorities have rightly held the appellant guilty of suppression of facts.The period involved is October 2000 to March 2002 and as per the records of service tax payable and the service tax deposited vide TR-6 challans as mentioned in the table given in the impugned primary order, short payment of service tax of ₹ 26,81,496/- is clearly evident.We find that .....

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