TMI Blog2017 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... no doubt regarding the liability to pay service tax - The only conclusion that can be reached in this circumstance is that the failure to take registration and file return was deliberate act with intention to evade payment of taxes - ROM application disposed off. - ST/ROM/92261/17 In ST/75/12 - M/87288/17/STB - Dated:- 5-5-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have considered the grounds of the application. We find that the applicant has sought reconsideration of the order dt. 21.10.2016 for non-consideration of certain cases cited by them. In view of that the order dt. 21.10.16 is modified and following is incorporated as para 9.1. 9.1. The appellants have cited following cases in support of their arguments. a. CCE, Chandigarh Vs. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case it has been found otherwise and therefore the facts of the case are different. 9.3. It is seen that citation given in the case of Aditya Birla Nuvo Ltd. (supra) in the ROM application 2011 (22) STR 31 (Tri.-Ahmd.) does not give any result on search. 9.4. In the case of Anand Nishikawa Co. Ltd. (supra) the extended period of limitation was set aside on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and thus the said case is distinguishable. 9.7. In the instant case of Mahakoshal Beverages Pvt. Ltd. the extended period was set aside on account of the fact that wrong proviso to Section 73 was invoked. In the instant case there is no such claim by the applicant in their appeal. 9.8. It is seen that in para 22 of the Order-in-Original the Commissioner has observed as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bservation that mischief of the proviso to Section 73 of the Finance Act, 1994 can be invoked in this case. It is noticed that prior to 9.7.2004 the applicant had not taken registration under Service Tax Act. Taking registration is a mandatory requirement especially in view of the fact that there was no doubt regarding the liability to pay service tax as observed in para 10. The only conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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