2009 (12) TMI 168

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..... rious sections by the lower authorities. Held that- I find that the fact that the appellants failed to submit the returns and paying the service tax during the relevant period, is an admitted fact and as soon as the appellants came to know the liability, they had come forward on their own, without prompting action by the department. The contention that this amounts to suppression/mis-declaration w .....

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..... this case, it was submitted that the appellants on their own intimated the department that they are liable to pay the service tax and took the registration in September, 2002. However, the returns for the period from 1997 to 2002 were submitted in April and June, 2003 and the service tax was also paid in June, 2003. Only in April, 2006, a show-cause notice was issued alleging suppression and prop .....

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..... had to be prepared for the last 5 years and the service tax and interest had to be calculated. I find that the fact that the appellants failed to submit the returns and paying the service tax during the relevant period, is an admitted fact and as soon as the appellants came to know the liability, they had come forward on their own, without prompting action by the department. The contention that t .....

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