2017 (1) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mar, Deputy Commissioner(AR) - For the Respondent ORDER The above appeal is filed by the appellant against the order passed by the Commissioner(Appeals) who upheld the order passed by the original authority. 2.  The appellant is engaged in providing cargo handling services and port services.  They were issued three separate show-cause notices for the period February-March 2009, April- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eason of delay which occurred in reconciliation of the amount received under the respective services of GTA services and cargo handling services.  That there was no evasion of tax. 4.  Against this, the learned AR Shri Arun Kumar, defended the findings in the impugned orders and submitted that the appellant has committed default covering ST-3 periods spread over two financial years.&nbs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enalty imposed.  The appellant being a registered service provider is bound to maintain internal accounts and at least avoid delay after the first show-cause notice.  In view thereof, I do not find any infirmity in the impugned order.  The appeal is dismissed. 6.  Before I part, it is seen that the above case was posted for hearing on the stay application No.27812/2013.  .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X