Recovery on Service Tax

CESTAT, NEW DELHI BENCH
Alstom Projects India Ltd. (vs) Commissioner of Service Tax*, Delhi
Circulars & Notifications : CBEC Circular No. 123/5/2010-TRU, dated 24-5-20101.Section 73 of the Finance Act, 1994 – Recovery of service tax not levied or paid or short levied or short levied or short paid or erroneously refunded – Period 1-3-2001 to 15-12-2005 – Whether where assessee had service tax registration and it was paying service tax on amount received in respect of taxable service provided by it in course of execution of a contract for proceeding years, but stopped paying service tax subsequently in respect of this contract without giving any intimation to department and even stopped making declaration in its ST-3 returns, such activity of assessee amounted to suppression of relevant information with intent to evade payment of tax and, therefore, larger period of limitation under provision to section 73(1) had been correctly invoked and penalty had rightly been imposed under sections 76 & 78 – Held, yes [Paras 7.0 and 8.1]