2015 (11) TMI 1491

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....ment and training in imaging technology. Appellant had obtained registration for videotape productions, management, maintenance or repair service, etc. Nevertheless, after verification of the records of the appellant, it was felt that they were liable to pay service tax on several other services and also they had not paid service tax on the entire value in respect of services for which they were registered. Proceedings were initiated against the appellant by issue of show-cause notice on 19.10.2011 culminating in confirmation of the demand for service tax of about Rs. 1,72,48,949/- with interest thereon. Penalties under Section 76, 77 & 78 have also been imposed. Period involved is 2006-07 to 2010-2011. 2. The request for waiver of pre-d....

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....nister of State of Kerala and therefore extended period could not have been invoked at all. There cannot be any suppression of facts with intention to evade duty on their part. He also submitted that a statement of Shri K. Ashok Kumar, Registrar of C-DIT was recorded on 18.4.2006 and it is his submission that Department had come to know their entire activities as a result of statement recorded and therefore extended period could not have been invoked at all. Further, he also submits that service in respect of many services cannot be considered as a service since there is no service provider-service receiver relationship wherever services are rendered to the Government of Kerala. This is because the C-DIT is nothing but the Government. He fa....

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....-service, his reply was that the appellant is a society registered and set up by the State Government and headed by the Chief Minister of Kerala. However, apparently once the society is registered under Societies Registration Act even if the Chief Minister heads it, it cannot be considered as a Government and it will be a separate entity. Further on 18.4.2006 itself the appellant had come to know about their liability to pay service tax on these services. Nevertheless, they did not take any action whatsoever till the show-cause notice was issued. It was the claim of the learned counsel that having come to know about their activities notice should have been issued immediately by the Revenue. However, why the appellant did not undertake any v....