Mr.M.V. Ravindran, Hon Ble Member ... vs Mr. H.K. Thakur, Hon Ble Member ... on 23 October, 2013
HON'BLE SHRI V. PADMANABHAN, MEMBER (TECHNICAL)
HON'BLE SHRI S. K. PATI, MEMBER (JUDICIAL)
Date of Hearing: -04.10.2018
Order No.-FO/76694/2018
PER SHRI V. PADMANABHAN
The present appeal is against the Order-in-Original No.
ST/Shilong No.3/08 dt. 27/03/2008. The appellant is a provider of
telecommunication services to the customers in Assam, District,
Bongaigaon. The accounts of the appellant were subjected to audit by
the department officers. Perusal of records revealed that the appellant
had short paid Service Tax amounting to Rs.1,07,93,581/- during the
period from July 1994 to march 2004. The appellant was served with
Show Cause Notice dated 25/10/2004 purposing to demand Service
Tax found to have been short paid. Further, interest on the late
payment of Service Tax amounting to Rs.67,94,198/- was also
demanded. After the dew process of Adjudication, the Adjudicating
Authority passed the impugned order in which he upheld the demand
of Rs.93,48,698/- for the period of April 1999 to March 2004. The rest
2
Appeal No. ST/107/2008
of the demand, which fell beyond the period of 5 years, was dropped.
However, he ordered payment of interest and also imposed penalty for
amount equal to Service Tax demand. The impugned Order stands
challenged in the present appeal.