2017 (11) TMI 713

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stt.Commr. ( A. R ) for respondent ORDER Per : Ramesh Nair The brief facts of the case are that the appellant is registered with service tax department under the categories of Interior Decorator, Architect, Technical Consultant, Maintenance and Repairs Services, Construction of Complex and Works Contract Services. On scrutiny of records of the appellant for the period 2005-06 to 2009-10 i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sting the demand on merit, however he submits that the demand is not sustainable being time bar. In this regard he submits that the issue relates to the classification being a question of law no malafide intention can be attributed to the appellant, accordingly the demand is not sustainable on limitation. He also submits that since there is no malafide intention penalties imposed under Section 76,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f C.Ex., Nashik - 2011 (21) STR 395 (Tri.-Mumbai) (vi) Bharat Sanchar Nigam Limited Vs. Commissioner of C.Ex., Mumbai - 2007 (214) ELT 306 (Tri.-Mumbai) (vii) Commissioner of C.Ex. Vs. First Flight Courier Ltd. - 2010 (22) STR 622 (P & H) (viii) Coastal Energy Pvt. Ltd. Vs. Commr. Of C.Ex. & S.T., Guntur - 2014 (310) ELT 97 (Tri.-Bang.) (ix) All India Fedn. Of T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... depositing to the Government account. They have also not declared the receipt of the service charges in their ST.3 Return. They have also not declared the correct receipt of the service charges in their Income Tax Return, therefore the malafide intention of the appellant is clearly established, accordingly the demand cannot be set aside on the ground of time bar. Therefore the demand of service t....