9911796707
TMI Blog2017 (7) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ohan Damodhar Appellants herein are having branches of clubs at various locations in India and are primarily engaged in providing family clubbing activities. It appeared to the department that the appellants had received huge consideration in the form of membership fees and charges, however, they did not deposit the service tax payable on such consideration and also did not file service tax retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest liability thereon was paid after issue of the adjudication order of original authority. He points out that the appellants are in acute financial stress which was the only reason for not being able to discharge their tax liability. For these reasons, he prays for setting aside of the penalties imposed. 3. On the other hand, the learned Authorised Representative supports the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax liability for the period upto 31.12.2012 and paid up an amount of Rs. 31,13,686/-. In spite of all this, the same modus operandi has been continued by them for the impugned period also. Appellants have clearly suppressed the fact of the huge considerations received by them on account of Membership Fees and the like and evaded service tax liability on that count. It is also not the case th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osal for confirmation of the demand of differential tax liability was worked out only from the records and centralized accounting software maintained by the appellant. This being the case, it cannot be denied that complete details of the transactions were available in the records of the appellant, whether in documents or computerized form. Another mitigating factor that has to be noted is that app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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