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2019 (9) TMI 584

..... ocuments and to appear in the adjudication proceedings to make out a case and otherwise the Tribunal did not find mistake apparent on the face of record to rectify it. Rectification can be done when there is a defect apparent on the face of the record and to be rectified - there is no defect of nature which could have been rectified by entertaining the application under Section 74 of the Act of 1994. The application under Section 74 of the Act of 1994 is dismissed - petition dismissed. - Misc. Bench No. - 23733 of 2019 - 3-9-2019 - Munishwar Nath Bhandari And Alok Mathur JJ. For the Petitioner : Ajai Kumar Srivastava,Dinesh Kumar Srivastava,Rajesh Kumar Lodhi For the Respondent : C.S.C.,Dipak Seth ORDER By this writ petition, a challenge ha .....

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..... or 100% service tax, yet it has been imposed. It is despite submission of necessary documents. The Assessing Authority failed to note all the relevant facts while passing the order and accordingly rectification application should have been entertained by the authority concerned. Reference of notification has also been given to show that a erroneous interpretation has been taken by the competent authority while passing the order adverse to the petitioner. Lastly it is stated that even the amount has not been quantified, thus it is a case where matter should be remitted back to the competent authority to decide the rectification application afresh after taking note of the documents produced by the petitioner as well as the notification. The f .....

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..... al hearing held on 08.07.2019, documents available on record and provisions of Section 74 of Finance Act, 1994. 6.2. I found that the party neither submitted desired documents during investigation nor during adjudication proceedings. It is an established and admitted fact that the party was engaged in providing taxable service but they never disclosed value of taxable services provided and tax paid thereon. They either not filed the prescribed returns or have shown value of taxable service as nil. This clearly show that they have evaded due tax with willful intention of evasion. 6.3. I observe that when the proceedings for recovery of government dues were initiated by the department, party requested the departmental authorities to stay the .....

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..... lties imposed under Section 77(1) (c) and Section 77 (1)(d) are also proper. As far as penalty for non filing of ST-3 returns is concerned, I found that ample opportunities were made to the party to defend himself but they avoided the departmental proceedings. Therefore in my view, imposition of penalty under Section 70 read with Rule 7(c) of Service Tax Rules, 1994 is also proper. 6.6. Regarding party's contention that they have submitted documents vide their letter dated 13.10.2016, I found that no such letter/document was RUD of said SCN dated 22.11.2017. As the party neither submitted defense reply nor appeared for personal hearing during adjudication proceedings, it was not possible for the adjudicating authority to consider the su .....

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