TMI Blog2010 (6) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are proprietary concern, and they were under bona fide belief that the service tax is liable only on the element of service provided and not on the element of material used or sold while providing service. Held that- positive suppression cannot be attributed on merely not approaching department for registration. Service tax with interest paid. Waiver of penalty u/s 80 grantable. Impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of service was extended w.e.f. 16-6-2005. Their premises were visited by the Central Excise officers on 7-12-04, who conducted various search operations and seized the records. 3. Based upon the above, proceedings were initiated against the respondents for recovery of service tax. During the course of adjudication, the appellants pleaded exemption under Notification No. 6/2005-S.T., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not well conversant with the provisions of the service tax. There appears to be force in the argument advanced by the appellants that they were under bona fide belief about the scope of Notification No. 6/2005-S.T., dated 1-3-05 and their activities being covered in service tax net only 6 months back and they were not fully aware of the provisions of service tax. This appears to be a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue. The definition of service tax under the category of Maintenance and Repairs was extended only w.e.f. 16-6-05 on wards, thus bringing the appellant under the net of service tax. The appellant plea that they were under bona fide belief that they were exempted till 4 lakh clearance cannot be doubted. Merely because the appellant did not approach for registration, cannot be held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
