2018 (6) TMI 1161

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....ant : Shri S. Bissa (Advocate) For the Respondent : Shri S.N. Gohil (A.R.) ORDER Per: Raju 1. This appeal had been filed by M/s Wellpack papers and container Ltd against confirmation of demand of service tax of the Goods Transport Agency service received. 2. Ld. Counsel for the appellant pointed out that they were availing GTA services wherein individual consignment received by them....

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....on the grounds of limitation. 3. Ld. AR lies on the impugned order. 4. We are gone through the rival submission. We find that admittedly the issue on merit is covered against the appellant by the virtue of the decision of Tribunal in the case of Bellary Iron & Ores Pvt Ltd (Supra). We find that Hon'ble High Court of Madras in the case of Salem Co-Operative sugar Mills Ltd (Supra) has held as....

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....1) proviso of Finance Act. 18. We may point out herein on similar provision available under Section 11A(1) proviso of Central Excises and Salt Act, 1944, in the decision in the case of Tamil Nadu Housing Board v. Collector of Central Excise, Madras and Another, reported in 1995 Supp (1) SCC 50 = 1994 (74) E.L.T. 9 (S.C.), the Apex Court pointed out that the extended period of limitation, ....

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....ant is guilty of any of those situations, which are visualized by the section, the burden shifts and then applicability of the proviso has to be construed liberally. 19. The proviso under Section 11A of Central Excises and Salt Act, 1944, contains the phrase "with intent" to evade payment of duty in such person. The provision under Section 73(1) of the Finance Act, is no different from wh....