2018 (7) TMI 1377

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....R Per Archana Wadhwa: After rejecting the request for adjournment, I proceed to decide the appeal itself inasmuch as issue lies in a narrow compass. Accordingly, I have heard Shri K. Poddar, ld. AR and have gone through the impugned order. 2. The appellants is recipient of GTA services and as per law was liable to pay service tax on the same on reverse charge basis. During the scrutiny of....

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....verification of the said factual position. As the demand was also challenged on the point of time bar, the plea of limitation was kept open for the appellant to contest the same before the lower authorities. 4. In de novo proceedings, the demand was again confirmed by observing that the appellants have not been able to establish beyond doubt that the transporters have actually deposited the amo....

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....sited the amount with the exchequer or not, though they have taken a categorical stand and have also relied upon the fact that the service tax was paid by them to the transporters. Transporters have also produced affidavits to state that "whatever service tax has been collected" has been deposited in the Government account. This fact has not been considered to be sufficient by the lower authoritie....

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....that such non-payment of service tax was with an intent to evade payment of duty. The appellants have assailed the impugned demand on the plea of limitation by submitting that in the absence of any evidence to establish mala fide intention on the part of the assessee, extended period cannot be invoked and penalty cannot be imposed. For the above proposition, they have relied upon the Tribunal's de....