2024 (6) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....O , MEMBER ( TECHNICAL ) For the Appellant : Shri S. Murugappam , Advocate For the Respondent : Shri M. Ambe , Authorised Representative ORDER Order : - Per Ms. SULEKHA BEEVI C. S. Brief facts are that the appellant is registered with the Service Tax Department for providing telecommunication services. During the audit of accounts, it was noted that they have not paid service tax on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice tax payable was thus worked out by BSNL by taking the call charge of Re.1 as cum tax value as no service tax is separately charged and collected from the customers. Thus BSNL has paid service tax on gross call charges inclusive of the commission paid to PCO operator. Therefore Show Cause Notice was issued to the appellant proposing to demand the service tax on the short paid amount of discoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l argued on the ground of limitation also. It is submitted that the entire demand is raised invoking the extended period. The appellant is public undertaking and cannot be said to have evaded payment of service tax. The decision in the case of Indian Oil Corporation Vs. Commissioner Central Excise, Ahmedabad [2013 (291) ELT 442 (Tri. Ahmedabad)] was relied by the Ld. Counsel to argue that Public S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... decision was followed by Tribunal in BSNL, Bijapur, Karnataka reported in 2014-TIOL-3033-CESTAT-Bang. 8.4 The argument of the Ld.AR, that after the amendment to Sec.65 (105) (zzzx) the said decision will not apply is countered by the counsel for appellant by relying on Notification No.2/2011. 9. The Notification No.2/2011-ST dt.1.3.2011 has inserted an Explanation in Rule 5, cla....