TMI Blog2017 (5) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... e has not brought on record to what was the justifiable reasons for him to not to discharge the service tax liability after taking the registration from the department - On the limitation also, it is noticed that appellant has not been able to justify non-filing of returns with the department or informing the department as to the tax liability that arose, which was not discharged - appeal dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 for rendering the services under Manpower Recruitment and Supply Agency Services. On gathering of intelligence, it was noticed that appellant despite having taken registration has not discharged the service tax liability for the period November 2008 to December 2011 and even after persuation did not discharge the entire amount of service tax liability with interest. A show cause notice was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression of the facts or in statements of the facts. 6. I find that the appellant has not made out any case against the imposition of the penalties, in as much, he has not brought on record to what was the justifiable reasons for him to not to discharge the service tax liability after taking the registration from the department. On the limitation also, it is noticed that appellant has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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