2014 (2) TMI 805

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....cates For the Respondent: Shri R.K. Singla, Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of Rs.60,41,103/- demanded towards service tax and education cesses for the period from May 2008 to September 2010. On a perusal of the records, we find that the impugned demand is under t....

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....e the latter cannot plead ignorance of the material facts. In other words, the appellant cannot be held to have suppressed any material fact with intent to evade payment of service tax. The learned Additional Commissioner (AR) points out that, in any case, there was suppression of facts by the party till they made the above declaration. 2. We have carefully considered the entire gamut of argume....

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....atable. Therefore, for the present purpose, we hold that the appellant has not made out any prima facie case on merits against whatever service tax and education cesses were demanded on the value of IT software transferred to their clients electronically. Adverting to the plea of limitation, we find that the appellant declared their activities to the department, admittedly, only in May 2009. Prior....