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2014 (12) TMI 244 - AT - Service TaxCargo handling charges - Appellant render composite service and charge a lump sum amount - Held that:- Appellant collected transportation charges and cargo handling charges separately and discharged Service Tax liability on cargo handling charges. This amounts to tax planning and not tax evasion as alleged by the Revenue. Further, the activity of the appellant was made known to the department as early as in March, 2003 and nothing prevented the department in issuing a show cause notice as soon as they came to know of the activity of the appellant. However, the department waited till 3-8-2005 to issue a show cause notice for the period from 2002 to 31-3-2005. It is thus seen that bulk of the demand pertains to the period beyond the normal period of limitation. We have perused the show cause notice issued to the appellant. Apart from making a bland statement that the appellant has suppressed the facts from the department, no evidence has been led by the Revenue to show that the appellant in fact suppressed the facts with an intention to evade tax. The appellant being a Public Sector Undertaking of Government of India, it would not be correct to infer any evasion of duty or intention to do so as held by the Hon’ble High Court of Punjab & Haryana in the case of Markfed Refined Oil & Allied Industries cited [2009 (7) TMI 1204 - PUNJAB AND HARYANA HIGH COURT] - Decided in favour of assessee..
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