2016 (11) TMI 937

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....pellant Shri S.L. Kardia, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal SR/263/NGP/2011 dated 25.02.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on appellant under the category of "Business Auxiliary Service" for the period November 2008 to March 2009 wherein ....

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....to the period in question in this case is not in doubt; as the entire amount is recorded in the balance sheet, there was no malafide intention of suppression by not informing the department. 3. Learned D.R. on the other hand, would submit that an amount of Rs. 3.05 crores received as commission was not declared in the ST-3 return is itself suppression of the facts with intention to evade service ....