2012 (6) TMI 488

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..... iod of limitation –SCN merely mentions non-declaration of P & T charges collected from customers for providing Banking and Other Financial Services in ST-3 returns – Held that:- show-cause notice which was issued in November 2008 did not specifically allege any suppression of such fact with intent to evade payment of service tax. Hence there will be waiver of pre-deposit. - ST/St/462/2009 in ST/ .....

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..... ce did not allege 'suppression with intent to evade payment of service tax.' It only alleged that the P T charges collected from customers by the party in connection with rendering of Banking and Other Financial Services were not declared in the relevant ST-3 returns. It is argued that this allegation of mere non-declaration of any fact would not be enough for invoking the extended period of limit .....

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..... JCDR also who has opposed the above plea on the strength of the findings recorded by the original authority in para-17 of the order-in-original. 2. After considering the submissions made by both sides, we have found prima facie case for the appellant on the ground of time-bar. Prima facie, the relevant facts became known to the department as early as in September 2006 and the show-cause notice w .....

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