2026 (7) TMI 1360

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....llant is the holder of service tax registration being engaged in providing Security Service which are taxable w.e.f. 16.10.1998. On 30.06.2006, the appellant filed ST-3 returns for the period April 2005 to September 2005 showing nil value of taxable services charged or billed and service tax payable/paid was also shown as nil. The Concerned commissioner called upon the bank statement of the appellant for the Financial Year 2005-06. The Manager, Central Co-operative Bank, Jhalarapatan vide his letter dated 10.08.2007 had provided the said statement which reveals that appellant had received an amount of Rs.3,48,469/- during the period from April 2005 to September 2005. The appellant was called upon to explain the said income. Being unsatisfie....

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.... reported as 2006 (3) STR 762 (Tri.-Del.) The penalty on the appellant is also liable to be set aside due to absence of Mens rea on part of the appellant. Learned counsel has relied upon the decision in the case of In Cement Marketing Co. of India Ltd. Vs. ACST reported as 1980 (6) ELT 295 (SC) and Hindustan Steel Ltd. Vs. State of Orissa reported as 1978 (2) ELT (J/159)(SC) With these submissions, the demand is prayed to be set aside being time barred and appeal is prayed to be allowed. 4. While rebutting these submissions, learned Departmental Representative at the outset has reiterated the findings arrived at in the impugned order. It is submitted that the appellant had paid service tax during the period half year ending 31.03.2....