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2015 (11) TMI 1491 - CESTAT BANGALOREWaiver of pre deposit - delay in issue of show-cause notice - management, maintenance or repair service - Held that:- There is absolutely no evidence to show that there were efforts to find out their liability over a period of five years. It has to be noted that contrary to the claim of the appellant, the prejudice has been caused to the Revenue because thee delay in issue of show-cause notic has compelled the Revenue to issue show-cause notice only from 2006 whereas if the notice were to be issued earlier probably earlier period could have also been covered. Therefore delay in issue of show-cause notice has not caused any prejudice to the appellant. The general principle is that even ignorance of law cannot be an excuse but in this case even after the legal position was brought to their notice, for a period of five years till the notice was issued appellants did not do anything. Further, organization like C-DIT was set up by Government should be a model to others as far as compliance with law is concerned. Unfortunately, in this case the appellant has not been able to show any efforts made by them to ensure full compliance with the legal provisions and no evidence was shown to us in this regard. - appellant has not been able to make out a case on limitation or on tax to be paid in respect of four services which have been considered and in respect of these four services itself the amount directed to be deposited earlier may not cover more than half the liability of service tax and interest. - Partial stay granted.
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