2018 (6) TMI 712

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....ef facts are that the assessee is rendering services under the category "Management, Maintenance and Repair Service". During the course of audit, it was noticed that the assessee has not collected service tax and was not paying the same on the services rendered by them. On scrutiny of the invoices/documents and after recording statements, it appeared to the department, that the appellant had provided Maintenance and Repair Services and has failed to discharge the service tax under the said category. Show Cause Notice was issued proposing to demand service tax, interest and also for imposing penalty. After due process of law, the original authority confirmed the demand of service tax of Rs. 12,54,136/- for the period 1/7/2003 to 31/3/2008 al....

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....tion of extended period alleging suppression of facts is without any basis. 3. The Ld.AR, Sh.K.P.Muralidharan reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) has given the benefit of Cum-tax Benefit and thereby reduced the demand to Rs. 5,01,073/- The observation of the Commissioner (Appeals) that demand will not sustain on the entire receipts is erroneous. The appellant has collected charges like installation and other works. These will also fall within the ambit of maintenance and repair services and therefore these charges ought to have been included for arriving the demand of service tax. On the ground of limitation, he submitted that the appellant had not registered with the Department and was not fili....

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....benefit of notification 12/2003. 6. The department has filed appeal contending that the Commissioner (Appeals) has wrongly given the benefit of cum tax. Even in the SCN, it is stated that the appellant has not collected service tax. Therefore it is clear that the assessee has been raising invoices without charging service tax. In our view the Commissioner (Appeals) has rightly allowed the benefit of cum-tax to the assessee. On this score, we find no merits in the appeal filed by the department. 7. The Ld.Councel has also argued on the ground of limitation. She submitted that the assessee was not aware of the liability to pay service tax and that there was no intention to evade payment of tax, as the entire demand was made from the fig....