2013 (3) TMI 252

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent Rep by: Shri K.K. Jaiswal, DR Per: Archana Wadhwa: Applicant is a Govt. of India undertaking engaged in the manufacture, repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India. Service Tax of Rs.3,77,09,729/- stands confirmed against them along with imposition of penalty of identical amount and penalties of Various ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stry of Finance for exemption of the same and that non-registration and non-payment of service tax was with an intention to evade payment of service tax, accordingly confirmed the demand and imposed the penalties, hence the present appeal. 4. Ld. Advocate appearing for the appellants though contends that the demand in question is barred by limitation but submits that the appellants are not cont....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....both the sides, the demand is confirmed as we find that the appellants have not contested the same. As regards penalty we find that it is not disputed by the adjudicating authority that the appellants were in correspondence with the Ministry of Finance seeking exemption on the maintenance and repair services of aircrafts pertaining to Ministry of Defence. Such correspondence resulted in denial of ....