2016 (12) TMI 342

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....- For Appellant Ms. Neha Garg, DR - For Respondent Per Ms. Archana Wadhwa : The demand in the present case stands raised and confirmed under the category of Business Auxiliary Service (BAS) for the period October, 2004 to March, 2009 by way of Show Cause Noticed dated 22.03.2010. 2. Ld. Advocate appearing for the appellant submits that though they have good case on merits, he is assailing the....

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....nvokability of section proviso to section 73 has already been discussed in preceding para and it has been held that the proviso is rightly invocable. However considering the fact that the noticees are a state government undertaking and the benefit of evasion of service tax would not go to any private person of company and also that they have already deposited Rs. 68 lakh voluntarily, I am inclined....

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....yog Vs. CCEST, Jaipur [2015 (38) STR 62 (Tri,-Del.)] as also to the decision in the case of BSNL Vs. CCE, Ahmedabad [2009 (14) STR 359 (Tri.-Ahmd)]. 5. We also further note that the appellant is a public sector under taking, being a State Govt. enterprise, in such a case allegation of wilful mis-statement, suppression of facts or deliberate contravention of Rule with an intention to evade the du....