9911796707
TMI Blog2013 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ax from the client M/s. Kolkata Port Trust and had retained the amount with itself without remitting it to the Government; that only after detection of the evasion, some payments were made; that the statutory ST-3 Returns were never filed; and that all these circumstances cumulatively legitimate the inference of wilful suppression and contravention of the provisions of the Act with a view to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner of Service Tax, Kolkata. The petitioner obtained registration under the Finance Act, 1994 for the taxable service "Port Service". On 8/9/2009 a show cause notice was issued alleging willful contravention of the specified provisions of the Act; in failing to file Returns and in deposit of service tax, of Rs. 1,83,77,213/- besides cesses, for having provided the taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut not deposited; another amount of Rs.1,78,88,053/- received from the Port Trust for another period was again collected but without depositing to the credit of the State. 3. During the course of investigation, the petitioner remitted Rs.10.00 Lakhs by cheque dated 28/3/2008 and Rs.1,37,76,808/- by cheque dated 31/3/2008 in all Rs.1,47,76,808/-. It would appear that the petitioner had also remit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and had retained the amount with itself without remitting it to the Government; that only after detection of the evasion, some payments were made; that the statutory ST-3 Returns were never filed; and that all these circumstances cumulatively legitimate the inference of wilful suppression and contravention of the provisions of the Act with a view to evade remittance of tax. 5. Prima facie we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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