TMI Blog2018 (5) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] and therefore requires to be set aside. Demand with effect from 1/6/2007 - time limitation - Held that: - Department has not adduced any evidence to establish that appellants had wilfully suppressed facts with intent to evade payment of tax. They had cooperated with department and furnished all details from which the demand has been quantified - the demand invoking the extended period cannot sustain and requires to be set aside - the demand for normal period is sustained All penalties except that imposed under Section 77 are set aside. Appeal allowed in part. - Appeal No.ST/120/2012, Appeal No.ST/126/2012, Appeal No.ST/121/2012 - FINAL ORDER No. 41460-41462/2018 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/120/2012 V.Chinnasamy (Oct 04 to Mar 09) 1,51,953/- 4,35,869/- 2 ST/121/2012 VeeVee Constructions (Oct 04 to Mar 09) 8,04,746/- 1,03,956/- NIL 3 ST/126/2012 A.Elango (Oct 04 to Mar 09) 1,38,356/- 6,66,002/- 44,094/- Aggrieved, the appellants are now before the Tribunal. 2. On behalf of appellant, the Ld.Counsel, Sh.G.Natarajan, submitted that, the contracts being composite in nature, the appellants are not liable to pay service tax for the period prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation. Therefore on merits the appellants are liable to pay service tax under Works Contract Service for the period after 1/6/2007. The Ld.Counsel has submitted that the appellants have undertaken the construction works for Public Sector Units and Government agencies. For such works orders / contracts, payments are made by cheques and Bank transactions. It is argued that BSNL and others informed the appellants that no service tax is applicable to them being governmental agencies. Department has not adduced any evidence to establish that appellants had wilfully suppressed facts with intent to evade payment of tax. They had cooperated with department and furnished all details from which the demand has been quantified. Taking these aspects i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
