2015 (10) TMI 2153

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..... y received by them and that the receipt shown in the balance sheet did not represent the actual realisation. - The act of non-furnishing of information by the appellant amounts to suppression of facts - Demand confirmed - Decided against the assessee. - Service Tax Appeal No. 287 of 2009 - Final Order No. 52858 / 2015 - Dated:- 10-9-2015 - Mr. G. Raghuram, President and Mr. R. K. Singh, Mem .....

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..... 2. The appellant has essentially contended that: (i) It has paid the service tax on the actual receipt while the figures in the balance sheets were on accrual basis. (ii) It submitted reconciliation statement and only minor variations could not be reconciled. (iii) For the payment of interest and education cess under wrong accounting head was mentioned by mistake but the payment itself .....

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..... ed with the appellant. The act of non furnishing of information by the appellant amounts to suppression of facts as has been held by the Uttarakhand High Court in the case of CCE, Meerut vs. Khushal Fertilisers Pvt. Ltd. - 2008 (229) ELT 652. It may also be pertinent to mention here that the Commissioner (Appeals) also passed the impugned order on the basis of the facts available on record as no o .....

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