2016 (6) TMI 724

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....hri Prabhat Kumar,  Advocate for the appellant Shri Amresh Jain,  A.R  for the  Respondent/Revenue ORDER Stay application along with appeal has been filed against Order-in-Original dated 31.3.2014, in terms of which service tax demand of Rs. 65,75,890/- was confirmed along with interest and penalties on the ground that  appellant did not pay service tax demand (Rs....

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....sity, Bilaspur had clarified that payment was made to the appellant for construction/supervision charges.  Thus way back in November  2007  everything came to  the knowledge of the  Department and therefore  allegation of suppression could not be made against the appellant  as a consequence  of which the demand is hit by time bar as it pertained to the exten....

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....ly  any other details which is necessary for proper  execution  of the contract work etc. It is evident from the foregoing that the appellant was correctly  covered  under Architect/Management or Business Consultants services.  He supported the impugned order and added that  the appellant was guilty of suppression and it is immaterial  when the Department....

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....d  period  of 5 years is invokable  when there is willful mis-statement/suppression of the  fact on the part of the appellant  and the date on which the Department came know  of the evasion is immaterial in that regard. However, we notice that in November 2007,  if not prior thereto, the Revenue was in the knowledge of the nature of the services rendered and ther....