2019 (5) TMI 590

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....t: Shri S.N. Gohil (AR) ORDER Per: Ramesh Nair The issue involved is demand of service tax on repair and maintenance of computer UPS, computer systems and computer peripherals for the period 2003. The adjudicating authority in the first adjudication order dropped the demand on time bar. The order was appealed against before Commissioner (Appeals) by the Revenue, the Commissioner (appeals)....

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....tendent on 30.09.2004 filed ST-3 letter regarding payment of service tax of the said service which was responded by the appellant vide letter dated 13.10.2004 wherein, they have expressed views that the repair and maintenance of computer peripherals is not taxable. Subsequently, the matter was taken up with Superintendent as a letter dated 10.10.2007 was filed. The SCN came to be issued on 10.03.2....

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....the basis of inquiry/investigation made by the department. The appellant have not informed in advance to the department regarding their bonafide belief, therefore, there is clear suppression of fact on the part of the appellant. Hence the extended period was rightly invoked. 4. On careful consideration of the submission made by both the sides and perusal of the record, we find that only issue i....

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.... the department regarding facts, thereafter the extended period was involved. In such cases, it is clear that there is no suppression of fact on the part of the assessee, therefore, considering the facts of the present case, we are of the view that there is clear suppression of fact on the part of the appellant. Hence, the demand was wrongly dropped by the adjudicating authority. Ld. Commissioner ....