2018 (1) TMI 1134

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....None), for the Respondent ORDER Per B. Ravichandran The present appeal is filed by the Revenue against the Order-in-Appeal No.183(DK)ST/JPR-I/2010 dated 30.04.2010 passed by the Commissioner of Central Excise (Appeals-I), Jaipur. The period in dispute is April to September, 2006. 2. In the impugned order, the Commissioner has allowed the appeal of the assessee-Respondents on the questi....

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....er (Appeals) given on 27.3.06 and the period involved in the demand raised against the appellant relating to the period 2006-07 and thus based on Commissioner (Appeals) Jaipur Order-in-Appeal No.10-12(MPM)ST/JP-l/06 dated 27.3.2006 they bonafidely believed that they are not liable to pay service tax during the period, 2006-07. The Hon'ble Supreme Court of India in case of M/s Cosmic Dyes Chemi....

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....suppression of facts etc with intent to evade payment of service tax as appellant had bonaflde belief on the basis of Hon'ble Commissioner(Appeals). Jaipur order dated 27.3.2006. I thus find that the Department has failed to establish that the appellant has intentionally evaded the service tax by suppression of facts. If the appellant bonafidely believed that the service provided by them are n....

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....licable for demanding service tax for the period 2006-07. Since in this case demand of service tax was raised through show cause notice dated 27.3.2008 hence demand of service tax from the period April 2006 to September 2006 for which last date of filing the return was 25^th October, 2006 is time barred and demand for the period October 2006 to March 2007 for which the last date for filing return ....