TMI Blog2023 (12) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has short paid service tax, a letter dated 11.02.2014 was served upon the appellant requiring them to produce requisite documents and to submit the reply with the said specific information. It is very much apparent from the show cause notice itself that the said information/documents were never provided by the appellant to the department. No reason has been brought on record by the appellant nor has been submitted by making submissions even today about the said delay on part of the appellant and about the reason as to why none of those documents were never been provided, the delay for the entire period since February 2014 till April 2018 is held to be appellant s fault. Hence benefit cannot be extended in favour of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER Present appeal has been filed to assail the Order-in-Appeal No. 306(RLM)ST/JPR/2022 dated 29.12.2022. The relevant facts in brief for the purpose are as follows: The appellant is engaged in providing taxable services namely Construction Services and the Works Contract Services. On the basis of information about the consideration received by the appellant for the Financial Year 2012-13 and 2013-14 that the appellant was asked vide letter dated 11.02.2014 to give the relevant records about the discharge of their service tax liability for the aforesaid two years. Since no response was received by the appellant and no document was provided for ascertaining the taxable value, the appellant was observed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Learned counsel has impressed upon that the demand for the Financial Year 2012-13 and 2013-14 has been raised vide the show cause notice dated 26.04.2018 i.e. after invoking the extended period of limitation. It is impressed upon that there was no misrepresentation nor there is any evidence proving the same as against the appellant. Hence, the extended period has wrongly been invoked. The order under challenge is prayed to be set aside on the said ground itself. Resultantly, appeal is prayed to be allowed. 4. While rebutting these submissions, learned DR has mentioned that from the show cause notice itself, it is apparent that the entire time was taken by the appellant as he failed to provide the requisite documents to the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said information/documents were never provided by the appellant to the department. 5.2 I observe that the department has repeatedly sent letters on 26.03.2014, 01.05.2014, 25.09.2014, 16.04.2015, 03.10.2017 and lastly on 05.04.2018 to the appellants, asking for the documents as that of Income Tax Returns, Balance Sheets, Form 26AS, VAT Returns, Work Orders, Invoices etc. for both the Financial Years in dispute (2012-13 and 2013-14). Since nothing was provided nor even appellant responded that the impugned show cause notice was served upon the appellant on 26.04.2018. No reason has been brought on record by the appellant nor has been submitted by making submissions even today about the said delay on part of the appellant and about the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of suppression of facts, there is no infirmity in the imposition of penalty under Section 78 of the Finance Act. Though learned counsel had made another submission that the penalty imposed is disproportionate, it has been imposed 100% whereas it is on record that an amount of Rs.8,14,159/- was deposited by the appellant even prior the issuance of show cause notice. On this ground learned counsel has prayed for confining the penalty for the balance amount of Rs. 2.57 lakhs approximately. Since the findings of Para 8 and 9 of the order under challenge have been confirmed and it has been held that there is an intentional suppression on part of the appellant. The only possibility of such suppression is an intent to evade the payment of tax as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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