TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 284
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....gement, Maintenance or Repair Services" and "Supply of Tangible Goods Service"; on conducting the investigation and verifying the records of the appellants, a show-cause notice dated 11.04.2012 was issued to the appellants demanding of recovery of service tax of Rs.3,38,92,974/- along with interest and penalty; the show-cause notice was adjudicated vide the impugned order vide which learned Commissioner dropped the demand on account of "Management, Maintenance or Repair Services" and confirmed a demand of Rs.8,54,376/- (Rs.6,37,273 on account of "Commercial or Industrial Construction Service" and Rs.4,26,335/- on account of "Supply of Tangible Goods Service". Hence, this appeal. 3. Shri Naveen Bindal, learned Counsel for the appellant, sub....
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....d. - 2018-TIOL-2867- CESTAT-MAD. * Express Engineers & Spares Pvt. Ltd. -2022 (64) GSTL 112 (Tri. All.) * Uniworth Textiles Ltd. - 2013 (288) ELT 161 (SC). * Hindalco Industries Ltd. - 2003 (161) ELT 346 (Tri. Del.). 5. Shri Aneesh Dewan, learned Authorized Representative for the Department reiterates the findings of the impugned order and submits that the appellants have themselves submitted in reply to the showcause notice that in respect of machinery supplied to M/s L&T, the appellants have also supplied personnel. 6. Heard both sides and perused the records of the case. Regarding the demand in respect of "Commercial or Industrial Construction Service", we find that the issue is settled in favour of the appellants vide Final Orde....
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....t this observation by the Commissioner, unfounded on any material fact or evidence, points to a finding of collusion or suppression or misstatement. The use of the word "willful" introduces a mental element and hence, requires looking into the mind of the appellant by gauging its actions, which is an indication of one's state of mind. Black's Law Dictionary, Sixth Edition (pp 1599) defines "willful" in the following manner :- "Willful. Proceeding from a conscious motion of the will; voluntary; knowingly; deliberate. Intending the result which actually comes to pass... An act or omission is "willfully" done, if done voluntarily and intentionally and with the specific intent to do something the law forbids, or with the specific intent to ....
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....ers of the one alleging it. This Court observed in Union of India v. Ashok Kumar &Ors. - (2005) 8 SCC 760 that "it cannot be overlooked that burden of establishing mala fides is very heavy on the person who alleges it. The allegations of mala fides are often more easily made than proved, and the very seriousness of such allegations demand proof of a high order of credibility." 25. Moreover, this Court, through a catena of decisions, has held that the proviso to Section 28 of the Act finds application only when specific and explicit averments challenging the fides of the conduct of the assessee are made in the show cause notice, a requirement that the show cause notice in the present case fails to meet. In Aban Loyd Chiles Offshore Limited....
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.... period from six months to five years. That unless the assessee is put to notice the assessee would have no opportunity to meet the case of the Department. It was held : ...There is considerable force in this contention. If the department proposes to invoke the proviso to Section 11-A(1), the show-cause notice must put the assessee to notice which of the various commissions or omissions stated in the proviso is committed to extend the period from six months to 5 years. Unless the assessee is put to notice, the assessee would have no opportunity to meet the case of the department. The defaults enumerated in the proviso to the said sub-section are more than one and if the Excise Department places reliance on the proviso it must be specifica....