TMI Blog2015 (11) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... the said services, mis-declared the amount to the authorities in order to discharge less service tax which itself is suppression and mis-statement of the tax liability to the authorities. This conduct of the appellant is unbecoming of an assessee who supposed to comply with the provisions of law and more so in this case as the appellant was a registered unit with the authorities. - impugned order which imposes penalty under Section 78 is correct and does not require any interference. - Decided against assessee. - APPEAL No.ST/363/11-Mum - - - Dated:- 6-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Ms. Aparna Hirandagi, Advocate For the Respondent : Shri A.K. Goswani, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsement of the employees deputed by them to their associates concerns and the reimbursements involved actual cost and that they are not a commercial concern; tax liability under Business Support Service is incorrect as they had undertaken printing of bills in the premises of their customers by deploying their own printer and personnel. On an identical issue, DGCEI had issued a show cause notice hence question of invoking extended period of limitation does not arise; the reimbursement of actual corporate expenses recovered from their sister concern is also incorrect as it is not a case of providing any infrastructure or Business Support Services; and as to demand of service tax liability on commercial coaching classes, it is her submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant had mis-declared the taxable receipts in respect of the transactions which were declared by them to the authorities while filing ST-3 returns, is not disputed. This act itself indicates that the appellant had ulterior motive in suppressing and mis-declaring the taxable transactions. The argument by the learned Counsel before us that the services rendered by them are not taxable is also mis-directed in as much it is on record that the services rendered by them are taxable under some category or others but the appellant despite receiving an amount for the said services, mis-declared the amount to the authorities in order to discharge less service tax which itself is suppression and mis-statement of the tax liability to the authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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