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TMI Blog2019 (11) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ax which the appellant would have enjoyed - As the short fall has come during the investigation itself and the appellant did not explain the reasons and kept lingering on the matter for two years, in that circumstance, melafides of the appellant have been established by the Revenue. The appellant is not entitled for any relief from this Tribunal - Appeal dismissed. - Appeal No. ST/60399/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compared to income tax returns. The appellant was called several times to explain the reason of difference in figures but for two years, the appellant kept lingering on by not providing the data for co-relation of the figure of income tax returns and ST-3 returns. Later on, the appellant admitted the short payment of service tax and paid service tax. Thereafter, the interest was also paid for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d A.R. submits that the appellant kept lingering on to explain the reason of short fall for two years, which shows the melafide intention of the appellant, therefore, penalty is rightly imposed. 5. Heard the parties and perused the records. 6. On perusal of the records, nowhere the appellant has made any defence regard the short fall of service tax paid by them. If th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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