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2019 (5) TMI 5 - AT - Service TaxValuation - inclusion of administrative charges and supervision charges collected over and above the selling price from their customers in the assessable value tripartite agreement - extended period of limitation - HELD THAT:- The procurement of goods in the case on hand by the appellant, be it coal or fertilizer, is not for self-consumption or usage by the appellant nor has it been canvassed in this fashion before us, but for the benefit of TNEB/MFL. This being so, on going through the documents it is to be held that the appellant has only been acting on behalf of TNEB/MFL and thereby providing services in relation to procurement of goods or services for them - Typically, HSS is neither liable to customs duty nor under sales tax and therefore just because the invoice price was offered to sales tax, claimed as exemption, would not ipso facto justify that HSS was liable under sales tax in the first place and secondly, it is not our domain also to go into this issue. Time Limitation - HELD THAT:- The tax evasion came to the notice of the Revenue on specific intelligence following which they started investigating the activities of the appellant. Also apart from analysing the purchase orders, tripartite agreement, balance sheets etc., Revenue also examined the Dy. General Manager of MMTC on 17.03.2008 and after gathering pieces of evidence, a SCN dated 23.03.2009 came to be issued. In the totality of circumstances therefore, the conclusion by the Revenue that there was wilful intent to evade tax cannot be faulted nor considered inconsistent with statutory prescription that justify invocation of extended period of limitation - extended period rightly invoked. Appeal dismissed - decided against appellant.
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