2023 (5) TMI 809

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....Shri Anirudha Singh, Authorized Representative for the Appellant (s) Shri J.Chattopadhyay, Authorized Representative for the Revenue ORDER The Appellants are a Welfare and Rehabilitation Organization of Ex-Servicemen providing Security Agency Service mainly to Govt. departments/Public Sector Undertakings. They have taken service tax registration and paying service tax on the service charg....

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.... by the Commissioner(Appeals). 2. In their submissions, the Appellant stated that they are not a commercial concern and during the relevant period i.e., prior to 16/06/2005, Service Tax was payable only by a commercial concern rendering Security Agency Service. Since they were not a commercial concern , no service tax was payable by them for the period prior to 16/06/2005. Regarding the taxable....

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....e on the ground of 'Limitation'. 3. The Ld. Authorized Representative reiterated the findings of the Adjudicating Authority in the Order-in-Original and the Commissioner (Appeals) in the impugned order. 4. Heard both sides and perused the appeal records. 5. We find that the Appellant has provided Security Agency Service to Government and Public Sector Undertakings and paid Service Tax on ....

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....iled by them. Hence, it cannot be alleged that they have suppressed the information from the department with an intention to evade payment of service tax. From the impugned order we find that there is no evidence brought on record to substantiate the claim in the notice that the Appellant has suppressed the taxable value from the department. Thus, we observe that there is no mens rea to evade paym....