2018 (10) TMI 89

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..... ied upon by the appellant to refute the charges leveled against it. Since the impugned order has considered both factual and legal issues at length and arrived at the conclusion that the appellant had suppressed the taxable value with intent to evade payment of service tax, such findings cannot be disturbed at this juncture, without proper substantiation. Appeal dismissed - decided against appe .....

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..... the respective ST-3 returns in respect of such taxable service. Further, it had also been observed that the appellant was providing Commercial Training and Coaching service , but it had not registered with the Department for providing such taxable service. On the basis of audit objections, show cause proceedings were initiated against the appellant. The matter was adjudicated by the ld. Commissio .....

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..... rieved with the impugned order, the appellant has filed these appeals before the Tribunal, contending inter alia, that in absence of suppression of facts on the part of the appellant, extended period of limitation under the proviso to sub-section (1) of Section 73 of the Act cannot be invoked for confirmation of the adjudged demand and accordingly, prayed for setting aside the impugned order on th .....

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..... een denied on the ground that the appellant is not a vocational training institute. In support of invocation of extended period of limitation for confirmation of the adjudged demand, the adjudicating authority has held that the appellant did not disclose providing such service and did not claim the benefit of exemption in the ST-3 returns. He further held that since the appellant had provided the .....

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..... the charges leveled against it. Since the impugned order has considered both factual and legal issues at length and arrived at the conclusion that the appellant had suppressed the taxable value with intent to evade payment of service tax, we are of the considered view that such findings cannot be disturbed at this juncture, without proper substantiation. 5. In view of above discussions, we do .....

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