2018 (8) TMI 1687

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.... coaching or trading services (07/2003 to 09/2005) and Mandap Keeper service (10/2002 to 09/2005). The Commissioner has adjudicated the case vide order No. 01/2006 dated 09.10.2006. The learned counsel for the appellants pleaded that Centre for Management Development, Thiruvananthapuram was established in 1979 under the Travancore-Cochin Literary Scientific Charitable Societies Registration Act, 1955 and were a non-profit organization sponsored by the Government of Kerala. The appellants were under bona fide belief that they would not come under the ambit of Service Tax regulation. The appellants undertake work related to advice, study, monitoring of Centrally-sponsored Schemes for Government of Kerala and Government of India. The items of ....

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....1989 (43) E.L.T. 195 (S.C.) (viii) T.N. Dadha Pharmaceuticals Vs. Collector of C.Ex., Madras - 2003 (152) E.L.T. 251 (S.C.) (ix) Hon'ble High Court of Kerala decision in Centre for Development of Imaging Technology (C-DIT) in Civil Appeal No. 8/2013. 2. The learned AR has reiterated the findings of OIO and OIA and has submitted that the appellants' bona fide belief cannot be adduced in view of the fact they have, at no point of time, asked the Department to clarify the issue on their own only after the visit of Preventive Officers. The appellants have written to the Revenue Secretary, Govt. of India for clarification. As there is no specific exemption given to the Government companies, the claim of the appellants cannot be accepted. 3....

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....st. (iv) Mis-statement of facts must be willful; an incorrect statement cannot be equated with willful statements. (v) Extended period of 5 years applicable only when something positive other than mere in-action or failure on the part of manufacture is proved, consequence or deliberate withholding of information of manufacturer necessary to invoke beyond limitation of 5 years. (vi) Intent to evade duty built into expressions "fraud" and "collusion" but "mis-statement" and "suppression" being clarified by immediately preceding words "willful" and "contravention of any of the provisions of this Act or Rules" being clarified by the immediately falling words "with intent to evade payment of duty". (vii) Extended period of 5 years non-ap....

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.... or paid or which has been short levied or short paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the Notice. Provided that where any Service Tax has not been levied or paid or has been short levied or short paid or erroneously refunded by reason of- (a) Fraud or (b) Collusion or (c) Willful Mis-statement or (d) Suppression of facts or (e) Contravention of any of the provisions of this chapter or (f) Of the Rules made there under with intent to evade the payment of Service Tax by the person chargeable with Service Tax or his Agent, the provisions of this sub section shall have effect, as if, for the words 'one year', the words 'five y....