2011 (7) TMI 559

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....nbsp; Per: Dr. P. Babu:   M/s. Parshwanath World Vision filed an appeal against the Order-in-Appeal of the Commissioner (Appeals) Confirming a demand of Rs.5,503/-. It was argued by the learned Chartered Accountant, Shri Vipul Khandhar, primarily that they were not aware of the incidence of service tax on them. He relied upon the C.B.E.&C. Letter F.No.137/167/2006-CX-4, dated 3.10.07. H....

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.... bonafide. The Hon ble Supreme Court in the case of Pushpam Pharmaceutical Co. V. Collector of Central Excise, Bombay [1995 Suppl*3) SCC 462] observed, we find that suppression of facts can have only one meaning that the correct information was not disclosed deliberately to evade payment of duty when facts were known to both the parties, by one to do what he is settled law that mere failure to dec....