2019 (2) TMI 412

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..... mmissioner (AR) / Shri Ajay Kumar, Assistant Commissioner (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 18.02.2015 passed by the Commissioner, Central Excise & Service Tax, Kolhapur. 2. Brief facts of the case are that the appellant is engaged in providing taxable service of advertising agency and for that purpose, is registered with th .....

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..... d that part amount of tax demand had been paid even before initiation of the enquiry proceedings. Thus, it is submitted that there is no intention to evade payment of service tax and therefore, imposition of penalties are unjustified. The Learned Advocate drew the attention of the Bench to chart showing the details of events. 5. The Learned AR for Revenue has reiterated the findings recorded in t .....

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..... determination by self assessment. Apparently, there is no material available on record to show that the appellant had indulged into suppression of facts, with intent to evade payment of service tax. In any event, non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is corroborated with other evidences of malafide intention. Hence, .....

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