2018 (9) TMI 1380

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....DB] - ST/A/71839-71842/2018-CU[DB]<br>Service Tax<br>MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Sita Ram (Consultant) for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : All the four appeals are being disposed of by a common order as the issue involved in all of them is identical....

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....2003. Accordingly demands were confirmed by alleging willful misstatement and suppression on their part and by invoking longer period of limitation. 4. The ld.Advocate appearing on behalf of the appellant fairly agrees that the value of the goods were not separately shown by them either in the contract or in the Bills so raised, but assails the impugned order on the point of limitation by submi....

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..... The appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. In such a scenario we are of the view that the appellant was entertaining a bona fide belief and there was no mala fide on their part so as to justifiably invok....