9911796707
TMI Blog2017 (10) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides, I find that the appellant, who is engaged in "Business Support Service" and were registered with the department, neither filed the returns for the period Apr.' 10 to Sept. '10 and for the period Oct.'10 to Feb. '11 nor paid service tax to the extent of Rs. 31.89 lakhs (approx.) for the first period and Rs. 15.34 lakhs (approx.) for the second period. When the said fact w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly agreed that neither any return was filed during the period in question nor any service tax was deposited. Further, no intimation was given to the Revenue as regards the assessee's liability and obligation to pay the said amount of service tax. It is only when the appellant's jurisdictional authorities directed them to pay the amount, the same was deposited. However, he submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants have collected the service tax amount from their customers and instead of paying the same, they have retained it and have enjoyed the financial benefits. He also submits that this is a clear case of malafide, thus invocation of the penal provisions is justified. Section 73 (3) is applicable only in those cases where there is no malafide or suppression or misstatement etc., with an intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax was not being paid on account of financial crunch can not be appreciated inasmuch as they were collecting service tax from their customers and instead of depositing the same it was being pocketed. Even if it is assumed that tax was not being deposited on account of financial difficulties, nothing stopped the appellant to file the statutory returns disclosing their liability to pay service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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