2007 (7) TMI 47

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..... 9/2006-SM - Final Order No. 1104/2007-SM(BR)(PB) - Dated:- 10-7-2007 - [Order per]. - The appellant is a Commission Agent and Channel partner of M/s. Airtel. It has been alleged that on scrutiny of data provided by M/s. Airtel. it transpired that the appellant received the gross amount of taxable value involving service tax to the tune of Rs. 2,56,876/- during the period July, 2003 to December, .....

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..... e Department detected non-payment of tax during scrutiny of record of M/s. Airtel. Thereafter, the appellant obtained registration and paid tax. Thus, this is a clear case of suppression of facts with intend to evade payment of tax. So, imposition of penalty under the various provisions is justified. 4. After hearing both sides and on perusal of the record, it is seen that the Commissioner (Ap .....

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