9911796707
TMI Blog2013 (12) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... cise officer with the representatives of the appellant and he guided them for the liability of Service Tax. Therefore the appellant vide their letter dated 20-5-2008 furnished a challan dated 10-05-2008 related to payment of Service Tax amounting to Rs. 1,15,13,250/- in respect of services received during the period 16-5-2007 to 28-2-2008. Further, the appellant were asked vide letters dated 19-6-2008 and 17-7-2008 to furnish details regarding the services received, value thereof and status of Service Tax liability thereupon and relevant documents viz. invoices, etc. The appellants in response to the letters issued to them, submitted reply vide their letters dated 24-6-2008, 16-7-2008, 28-7-2008 and 4-9-2008. From the details and documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be finally decided since the dispute is only regarding penalty. Accordingly, the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 4. We heard both the sides in detail regarding the liability to penalty. 5. The contention of the Revenue is that appellant had not taken Service Tax registration and but for the visit of the Assistant Commissioner, appellants may not have paid the Service Tax at all. It has also been observed by the lower authorities that even after it was pointed out appellants took some time to pay the amount. The ld. counsel on the other hand submitted that the Assistant Commissioner had visited the appellants when they were yet to start their operations. The services rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efunded, the person chargeable with the Service Tax refund has erroneously been made, may pay the amount of such Service Tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such Service Tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid." 6. Obviously show cause notice has been issued invoking suppression of facts and therefore we have to see whether in the facts and circumstances of this case suppression of fact or misdeclaration coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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