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2018 (9) TMI 1513 - AT - Service TaxExtended period of limitation - wilful suppression of facts - prevalent confusion - evasion of duty or not - liability of service tax - incentive against the segment books by the appellants. Held that:- It is an apparent admission of the appellant that the service incentives as have been received from the various above mentioned companies have not been shown in their returns irrespective those have been filed regularly and also in time. It is also an apparent admission of the appellant that they are paying service tax on the said activity now. The perusal of the said notification shows that the impugned confusion was brought to the notice of Ministry of Finance only in the year 2012 - the impressing upon confusion w.e.f. 2012 onwards cannot be allowed to extend any benefit to the appellant. In the era of self-assessment, the onus heavily lies upon by the appellant to declare the income received and to discharge the respective liability. Apparently and admittedly the same is missing in the present case. For these reasons, the authorities relied upon by the appellant are not opined applicable to the present case. The reliance upon the Notification of 2016 is opined to be clearly an afterthought and an attempt to improve upon the case despite the facts that liability of the appellant has been confirmed even by the Hon’ble Supreme Court - these facts clearly amounts to willfully suppressing the material facts in addition also amount to contravention of the provision of the act. The department has rightly invoked the extended period of limitation - appeal dismissed - decided against appellant.
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