2016 (10) TMI 913

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....or the Appellants Shri Yash Dhadda, Chartered Accountant for the Respondent ORDER Being aggrieved with the impugned order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, duly represented by  Shri Sanjay Jain, learned DR appearing for the Revenue   and Shri Yash Dhadda, Chartered Accountant  appearing for the respo....

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....(Appeals) set aside the same on the issue of limitation by observing as under:  "(c)      As regards third ground that appellant has not shown the correct taxable value in the ST-3 returns filed by them from time to time I find that there is no dispute of the fact that  service tax was payable on the gross receipt whereas during the intervening period 13.11.02....

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....would have paid service tax  on the gross amount including the amount paid  to the MSO, they would have been entitled for taking credit of the service paid to the MSO therefore there  would not been any additional liability on the appellant as they would have effectively paid service tax on value addition or commission only.  Thus the net impact of non-payment of service tax on....

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....nformation  when the manufacturer knew otherwise is required before he is saddled with duty liability and penalty  on the ground of fraud or collusion or willful mis-statement or contravention of any of the provisions of the Act  or rules made thereunder  with intention  to evade payment of duty.   In absence of positive evidence being provided by the Department ....