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TMI Blog2018 (7) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the Service Tax Department since December, 2006. They are registered under the head of 'Manpower Recruitment Agency & Security Services'. The ST-3 returns of the appellant had not been filed regularly. The return for the year 2006-07 was filed on 25th April, 2007 and the returns for the year 2007-08 to 2009-10 were filed on 16th May, 2011. There was an audit conducted by Revenue during June, 2011. Before the Audit, the appellant had disclosed their turnover, taxable turnover, admitted tax and tax paid for the period 2006-07 to 2009-10. On scrutiny of audit records, it was noticed that considering the admitted tax, the appellant had short paid service tax amounting to Rs. 25,47,434/-. The appellant deposited an amount of Rs. 11,75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appeared that there is admitted default in filing the ST-3 return and accordingly, taking a reasonable view, penalty may be imposed. Further, the Additional Commissioner was pleased to confirm the proposed demand and also prepared matching amount, being amount deposited till the date of the adjudication along with interest and further equal penalty of Rs. 25,47,434/- was imposed under Section 78 of the Act. Further, penalty of Rs. 10,000/- was imposed under Section 77 (1) (d) of the Act for failure to pay service tax electronically for the year 2012-13. Being aggrieved, appellant preferred appeal before the Commissioner (Appeals), who have been pleased to uphold the Order-in-Original. Aggrieved by the said order, appellant preferred appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that there is no matter of contumacious conduct, suppression of facts from revenue or false statement of account, is made out against the appellant. I further hold that in view of the declaration made in return filed before the issuance of show cause notice by the appellant, there is no suppression of facts or falsification statement of account (s) is made out. Accordingly, I set aside the penalty imposed under Section 77 & 78 of the Act. The adjudicating authority is directed to verify the interest, amount deposited for late deposit of tax and if any further amount is payable, he shall inform to the appellant who shall deposit the same after, verification, forthwith.
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