TaxTMI 
TaxTMI 
2011 (2) TMI 377
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. The assessee-M/s. Karnataka State Warehousing Corporation is a State Government undertaking. They were found to have rendered taxable services under the category 'Storage and Warehousing Services' and 'Cargo Handling Services' during the period 16-8-2002 to 31-3-2005 without following the statutory formalities including payment of service tax due. On the omissions being pointed out, to them, the assessee got registered as providers of Storage and Warehousing Services in the year 2004. Thereafter, they accepted the liability and paid Rs. 2,51,806/- as service tax under the category 'Cargo Handling Services'. The assessee opposed the attempt to penalize them on the ground that they have failed to pay service tax. The assessing author....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the intention of evading payment of tax, they did not get themselves registered, therefore, the period of limitation prescribed for enforcing such claims is 5 years and not 1 year as held by the Tribunal. 5. At the time of admitting the appeal, this Court had framed the following substantial questions of law : - 1. Whether, it was correct in setting aside the demand of tax beyond the normal period when the suppression with an intention to evade tax on the part of the respondents is not been disputed by the Hon'ble CESTAT? 2. Whether the CESTAT was right in setting aside the demand of tax beyond the normal period on the ground, that the demand was not made within time when....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if for the words "one year" the words "five years" had been substituted." Sub-section (1) of Section 73 provides a limitation of one year from the relevant date as the period for recovery of service tax which has not been levied or paid or short levied or short paid or erroneously refunded. The proviso to the said provision extends the period of limitation to 5 years in the event, of fraud, collusion or willful misstatement or suppression of f....