2008 (5) TMI 42

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....-2008 certified on 30-5-2008 in Appeal No. ST/115/2007 Shri M.N.S. Naidu, Adv. for Appellants Shri K. Sambi Reddy, JDR for Respondent [Order Per Dr. S.L. Peeran Member (Judicial)] - The appellant is aggrieved with the Order-in-Original No. ST-01/2007 (Comm'r) dated 03.01.2007, passed by the Commissioner of Customs & Central Excise, Guntur, confirming the service tax by invoking larger per....

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....ents of fraud, collusion or wilful mis-statement or suppression of facts or contravention of rules with intent to evade tax on their part. Therefore the larger period is not invokable. They relied on the Apex Court judgments rendered in the cases of Tamilnadu Housing Board Vs. CCE (1994 (4) RLT 526 (SC)=1994 (74) E.L.T. 9 (S.C.)]; Cosmic Dye Chemicals Vs. CCE (1995 (6) RLT 333 (SC)-1995 (75) E.L.T....

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....In view of the above circumstances, I am convinced that the appellant must have been under bona fide belief that the method of valuation of taxable services arrived at by them is correct." He has also followed a large number of case laws and Board's Circular to grant the benefit. The learned Counsel relies on the written submission and the case laws. 2. The learned DR submits that he is not awa....