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2019 (2) TMI 1309 - CESTAT CHENNAIShort-payment of service tax - freight charges - consulting engineering service to the concerned persons / clients as per the Slump Sale Agreement - time limitation - Held that:- When the appellant has taken up the business of NEPC, which includes assets as well as liabilities, they have to establish with concrete evidence that the liability to discharge service tax is retained by NEPC. In the present case, as agreed by the Slump Sale Agreement, the appellants have to pay up the amount to the clients under GTA service as well as Consulting Engineering Service. Therefore, they are liable to pay the service tax on these amounts under reverse charge mechanism - on merits, the apellant falls. Time Limitation - Held that:- In the present case, the services were availed by NEPC and thereafter the payments were made by appellant pursuant to the Slump Sale Agreement. It is also seen that there is no specific stipulation in the agreement with regard to the burden to discharge the service tax liability - Further, in all the letters issued by the appellant to the department, they have given the details of the payments made and also clarified that they are making the payments in accordance with Slump Sale Agreement - the appellant cannot be saddled with the guilt of suppression of facts with intention to evade payment of service tax - SCN issued extended period cannot sustain - appellant succeeds on the ground of limitation. The impugned order is set aside on the ground of limitation - Appeal allowed - decided in favor of appellant.
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