TMI Blog2017 (8) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Moreover, since there is a suppression of fact, as regard non-payment of service tax the provisions of Section 73 (3) is also not applicable to the appellant case. Appeal dismissed - decided against appellant. - ST/78/12 - A/88451/17/STB - Dated:- 18-7-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri R.B. Pardeshi, Advocate for Appellant Shri B.Kumar Iyer, Superintendent (A.R) for respondent ORDER Per : Ramesh Nair The appellant admittedly provide 'Works Contract Services and Consulting Engineering Services'. During the period July, 2008 to September, 2009 they provided services and recovered the service tax from the client but not paid to the Government exchequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Union of India Vs. Dharmendra Textile Processors - 2008 (231) ELT 3 (S.C.) (ii) Commissioner of C. Ex., Goa Vs. Sunrise Zinc Ltd. - 2015 (322) ELT 198 (Bom.) (iii) Commissioner of Central Exicse, Mumbai-V Vs. Guru Plastics Works - 2010 (261) ELT 60 (Bom.) (iv) Commissioner of C. Ex., Mumbai-II Vs. Hindustan Petroleum Corporation Ltd. - 2017 (347) ELT 229 (Bom.) 3. On the other hand, Shri B. Kumar Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant have admittedly collected the service tax and not deposited in the Government account. They also not declared the service tax liability in the ST-3 Return filed. This shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant have collected the service tax from their client and not deposited to the Government exchequer. The reason given for non-payment of service tax in time is that the appellant was facing the financial crisis is not satisfactory, for the reason that if the appellant had bona fide intention, they would have declared the service tax liability in their ST-3 Return, but they failed to do so. Had the department not initiated the inquiry of non-payment of service tax the same could have left undetected which may cause the revenue loss to the Government. The judgments cited by Ld. Counsel are all on Section 11AC, the provisions of Section 11AC of the Central Excise Act, 1944 and Section 77 78 involved in the present case are different, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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