2026 (8) TMI 239

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....CHNICAL) Shri Bharat Jain, Advocate for the Appellant Shri Aniram Meena, Authorized Representative for the Respondent ORDER P. ANJANI KUMAR The appellant, M/s Vimal Alloys, is registered for payment of service tax; during the study of the records of the appellants, it came to the notice of the Department that the appellants have paid service tax on Technical Inspection and Certifica....

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....0.07.2015 confirmed a demand of Rs.1,061/- on account of inadmissible credit and service tax of Rs.90,595/- along with interest and equal penalty also appropriating Rs.90,595/- already paid by the appellants. Commissioner (Appeals) vide impugned order dated 11.01.2018 upheld the OIO. Hence, this appeal. 2. Shri Bharat Jain, learned counsel for the appellants submits that it is incorrect on the ....

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....e income from weigh bridge was recorded in their books of accounts; therefore, it cannot be alleged that the appellant has suppressed any facts with intent to evade payment of duty. He also submits that as the issue involves legal interpretation and as the case was detected on the basis of an audit, extended period cannot be invoked. He relies on Max Logistics Ltd. - 2017 (47) STR 41 (Tri. Del.) a....

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....n record to show that the mistake on the part of the appellant was not a bona fide mistake and was with an intent to evade payment of tax. Understandably, the appellant was under the Service Tax Registration and has been filing Returns and has been showing all the particulars in the financial records. Therefore, we find it is not correct to invoke extended period of limitation. Moreover, the issue....