2011 (3) TMI 251

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....r the Appellant. B.L. Soni for the Respondent. JUDGMENT Mathew John, Technical Member ‑ Appellant is a public sector undertaking engaged in the business of warehousing fertilizer and other items. They were registered with service tax authorities for payment of tax on "Storage and Warehousing" charges. 2. During the examination of records of the Appellant man audit conducted by....

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....rvice" rendered during the past, invoking the extended period of time specified in section 73 of the Finance Act, 1994. Penalties under various sections of the Finance Act, 1994 also were proposed. 4. The SCN was adjudicated by order No.1O/JPR-I/2006 Service Tax, dated 30-10-2006 confirming tax amounting to Rs.79,43,447. Interest as applicable under section 75 of the Act was demanded. Penalties....

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....and paid to its contractor who was providing the service. In instant proceeding was not contesting the merits of the issue. Its only contest that it had no intention of evading any tax. Since there was no intention to evade tax, it argued that the demand invoking the extended period of time is not maintainable. 6. Considering the status of the appellant as a Public Sector Undertaking and its co....