2014 (7) TMI 582

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....Appellant : J.P. Khaitan, Senior Advocate, C.M. Ghorawat and Agnibesh Sengupta For the Respondents : Shiv Shankar Banerjee and K.K. Maity HARISH TANDON J.-The court: The order dated November 12, 2013, passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, is the subject-matter of challenge in this writ petition. A show-cause notice was issued upon the petitioners upon inv....

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....xtended period. The Department on the other hand proceeded to pass the order holding that the petitioners have made a wilful misstatement and suppressed the material facts and imposed the liability of payment of the service tax upon the petitioners. In course of the proceeding, it appears that a stand was taken by the petitioners that the work which they did as a sub-contractor under its principal....

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....and having failed to discharge such onus, the liability for payment of the service tax can be imposed upon the petitioners. On the point of invocation of the extended period of limitation, the Tribunal records that it is undisputed that the petitioners have deposited the service tax received for the services rendered as a contractor but failed to pay the service tax for the services rendered as a ....

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....contractor could at all be brought within the purview of taxable service attracting the service tax and such anomaly was clarified by issuing the aforesaid circular. This court, therefore, finds that all these aspects have not been dealt with by the Tribunal but the Tribunal has proceeded in a circuitous manner which is not sustainable. There is no recording of the Tribunal on the merits and this ....