9911796707
TMI Blog2012 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ry this is a case of suppression of information with intent to evade payment of service tax, as the impugned telephone service was provided by the appellant and not the franchises who sold the card - short levy in tax is not attributable to the franchisees - appellant has to pre-deposit the entire tax dues arising from the impugned order for admission of appeal and if such amount is not deposited in time the appeal will be rejected without any further notice to the appellant - Decided against the assessee. - 774 of 2012 - - - Dated:- 26-6-2012 - ARCHANA WADHWA AND MATHEW JOHN, JJ. Sameer Agarwal for the Appellant. B.L. Soni for the Respondent. ORDER Mathew John, Technical Member - The appellant is a provider of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s BSNL, Jammu Kashmir circle should not be penalised for the short levy. They plead that adjudication order has imposed only a minor penalty on these two franchisees Entire tax demand and major penalty amount has been confirmed against the appellant company which has not maintainable, according to the Counsel. 4. The Counsel further argues that there is no evidence to show that such cards were sold outside Jammu Kashmir and if residents of other circles visited Jammu Kashmir and bought such cards for use in Jammu Kashmir and took it outside Jammu Kashmir, and used balance amounts left in the cards the appellants cannot be held guilty of any tax evasion. They plead that since the provisions of Finance Act 1994 does not extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised only for evading service tax. It is relevant that the appellant has not been selling such cards in other states in India. He also point out that in May 2009 the department came to know of tax evasion through the method and thereafter investigating authorities have been continuously following up with the appellant to provide information regarding services provided in the taxable territory using cards sold in Jammu Kashmir. There has been considerable delay caused by the appellant in providing such information and the conduct of the appellant during enquiry was indicative of the attempt to suppress information. 8. We have considered arguments on both the sides. Prima facie, we are in agreement with the argument that liability to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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