TaxTMI 
TaxTMI 
2022 (10) TMI 1079
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....d as M/s. ACCSL). The details of appeals are as follows: Appeal No. SCN No. Period involve d Amount of demand O.I.O. O.I.A ST/51585/2019 V(ST)4- 17/CGSTD- A/2018/1452 dated 12.04.2018 July, 2012 to March, 2017 Rs.17,60,903/- 66/ST- Dem/CGS TD- A/2018- AC Dated 28.12.2018 318 (CRM)ST/JD R/2019 Dated 02.04.2019 ST/51021/2021 DGGI/JZU/I NV/Gr.A/ST- GST/60/2018- 19/Pt.XII/7785 dated 09.11.2019 April,2016 to March,2017 Rs.4,07,475/- 64/2020- CGST-B (Dem.- ST) dated 09.12.2020 114 & 115 (CRM)ST/JD R/2021 dated 20.05.2021 ST/51022/2021 DGGI/JZU/I NV/Gr/A/ST- GST/60/2018- 19/Pt.XII/12 573 dated 10.02.2020 April, 2017 to June, 2017 Rs.1,22,131/- 65/2020....
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....cuments including Form 26AS and ITRs as were provided by the appellants/service providers, department observed that appellants have received respective commission from M/s. ACCSL for the respective periods as mentioned in the table above for providing 'Business Auxiliary Services'. Though services are taxable post 01.07.2012 but the appellants have not discharged their service tax liability even since then. Accordingly, the appellants herein were served with the respective show cause notices (as mentioned in the table above), proposing the recovery of respective amount of service tax along with interest and the appropriate penalties as mentioned in the table above. The said proposal have been confirmed by both the adjudicating authorities e....
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....ot charge any service tax from M/s. ACCSL. They rather had made full disclosure of their entire commission received by them in their respective income Tax Returns filed with Income Tax Department. With these submissions the learned Counsel for the appellant has prayed for impugned order to be set aside. She also challenged the invocation of extended period of limitation with the submission that order under challenge is rather liable to be set aside on this sole ground. In alternative cum tax benefit has been prayed to be extended to the appellants. The orders under challenge are therefore prayed to be set aside and appeals are prayed to be allowed. 5. While rebutting these submissions, learned DR has impressed upon that the appellant....
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....e raised for a period beyond the said period of 30 months to the maximum of 5 years. But for the reason of fraud or collusion or any willful mis- statement or suppression of facts or contravention of any of the provisions of this act or of the rules made there under with intent to evade payment of duty. I draw my support from the decision of Hon'ble Supreme Court in the case of Continental Foundation Jt. Venture Vs. Commr. Of C. Ex. Chandigarh-I reported as 2007 (216) E.L.T. 177 (S.C.), wherein it has been held that the expression 'suppression' as has been used in the proviso to Section 73(1) of the Finance Act, 1994 is accompanied by very strong words as 'fraud' or 'collusion' and, therefore, has to be construed strictly. Mere omission to ....
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....icates otherwise. A perusal of the proviso indicates that it has been used in company of such strong words as fraud, collusion or willful default. In fact it is the mildest expression used in the proviso. Yet the surroundings in which it has been used it has to be construed strictly. It does not mean any omission. The act must be deliberate. In taxation, it can have only one meaning that the correct information was not disclosed deliberately to escape from payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. I also draw my support from the decision of the Hon'ble Supreme Court in the case of Cosmic Dye Chemical Vs. Collect....
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....vice tax on the amount of commission received is concerned, however, within the normal period of their respective show cause notices. From the above discussed law it becomes abundantly clear that mensrea/the intent to evade the tax liability is the core for invoking the extended period over the normal period. Appellants apparently have mentioned themselves to be under the bona fide belief of still not being liable under service tax. Based on the said belief only they neither had applied the registration nor had ever filed the service tax return. The reason for such bona fide belief stands corroborated from the fact that the service tax was neither collected by them from M/s. ACCSL nor accordingly, was paid by the appellant. Ther....