TMI Blog2014 (9) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices came into the knowledge of the department, any show cause notice served beyond the stipulated period of one year is time barred, it is observed that acquiring knowledge by the Department does not take away the period of five years provided by the Law Makers in the Act itself when Department came to know of the willful suppression with intention to evade payment of duty/service tax. - Demand confirmed - Decided against the assessee. - Appeal No. ST/59438/2013 - FINAL ORDER No.53561/2014 - Dated:- 11-9-2014 - Mr. Manmohan Singh, J. For the Appellant : Shri M.S. Dhaliwal, Consultant For the Respondent : Shri V. P. Batra, DR JUDGEMENT Per MANMOHAN SINGH: The present appeal has been filed by appellant again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2005) to 2006-07 in relation to cleaning service. It was imputed by the department that an amount of Service tax amounting to ₹ 1,37,899/- (S.Tax ₹ 1,35,195/-, Edu Cess ₹ 2,704/-) had not been paid by the appellants. Demand for service tax in terms of the first proviso to sub-section (1) of section 73 alongwith interest under section 75 of the Act by invoking the limitation of extended period was raised. Penal action under section 75, 76,77 and 78 of the Act for failure to pay service tax for not obtaining registration and not filing ST-3 returns and for suppression/ concealing the value of taxable service was also proposed. 3. Appellants have come in appeal on the ground that the demand is time barred and extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals). 5. Heard both sides and also perused the records. 6. Ongoing through the submissions made by both sides as well as perusal of records, it came out that M/s.Aman Enterprises have been engaged in providing cleaning service to M/s. Punjab Alkalies and Chemicals Limited (PACL), Nangal, Distt.Ropar, Punjab. After enquiry made by the department, it came out that the appellants were neither registered with the service tax department nor they have discharged service tax payable on the cleaning service. The Commissioner (Appeals) in para 7 of his order has clearly brought out suppression because they have never informed the department about taxable service. He also distinguished the judgement of Hon ble Supreme Court in the case of U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that extended period of limitation has been provided by the Law Makers with the clear intention that if a person has not paid the duty, which is due to the Government under law, on account of fraud, suppression, wilful mis-statement or contravention of Act or Rules with an intent to evade payment of duty, the Department can deprive him of his illegal benefit and/or demand the duty due to the Government within a period of five years from the relevant date. 7.2 Further I also rely upon the judgement of Hon ble High Court in the case of Commissioner of C.Ex, Surat-I versus Neminath Fabrics Pvt.Ltd.[2010 (256) ELT 369 (Guj.) wherein the Hon ble Court has held as under: 16. The termini from which the period of one y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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