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TMI Blog2024 (3) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... Saha , Advocate for the Appellant Shri S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER Order : [ Per Shri K. Anpazhakan ] The present appeal has been filed against Order in Original No. 67/Commissioner/ST/Haldia/Adjn/2012 dated 11.12.2012 passed by the Commissioner of wherein the ld. Commissioner has confirmed the demand of Service Tax of Rs.69,23,211/- including cess. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 587/-. The Notice was adjudicated vide the impugned order. The year-wise demand of Service Tax to be paid by the appellant has been re-quantified and confirmed, as below: - F.Y. Service Tax (in Rs.) Edu. Cess (in Rs.) S&HE Cess (in Rs.) Total (in Rs.) F.Y. 07-08 23,93,197/- 47,864/- 15,978/- 24,57,039/- F.Y. 08-09 20,57,562/- 41,150/- 20,575/- 21,19,287/- F.Y. 09-10 14,05,969/- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative appearing on behalf of the respondent reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that during the course of the audit undertaken by the Department in the month of March, 2010, it was found that the assessee had paid Service Tax lesser than the actual amount payable by them. It was found that for some periods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from the Department. They have been filing returns regularly. The audit has examined all the accounts and found only a short payment of Rs.3,83,042/- for the years 2007-08 to 2008-09. Hence, there is no suppression of facts with intent to evade payment of duty established in this case. Accordingly, we hold that the demand of Service Tax confirmed in the impugned order by invoking the extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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