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TMI Blog2015 (11) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and clearance. During the course of audit it was found that appellant had not discharged their service tax liability during the period April, 2010 to September, 2010 and also did not file ST-3 returns for the said period. The adjudicating authority confirmed the demand of Rs. 34,61,158/-, interest of Rs. 3,16,727/- and late fee of Rs. 2000/- for not filing the return in time and ordered for appropriation of the above mentioned amounts against the total payment of Rs. 37,79,885/- paid by them on 14/3/2011. Further penalty was imposed Rs. 10,000/- under Section 77 of the Finance Act, 1994 and penalty of Rs. 34,61,158 under section 78. Aggrieved by the said order the appellant filed appeal before the Commissioner(Appeals), who rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation Ltd. Vs. Commissioner of Service Tax, Chennai [2010(30) S.T.R. 571 (Tri.chennai)] (b) Sunita Tools Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai -II [2015(37) S.TR.644(Tri.Mum)] 3. On the other hand, Shri. S.V. Nair, Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that in the present case the appellant had admittedly collected the service tax from service recipients and not deposited to the government exchequer and ST3 returns also not filed, this shows that appellant had clear intention to evade the service tax. 4.I have carefully considered the submissions made by both the sides. 5. From the perusal of the documents and submissions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the [Central Excise Officer] shall proceed to recover such amount in the manner specified in this section, and the period of "eighteen months" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1 - For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the [Central Excise Officer] but for this sub-section. Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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