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2018 (12) TMI 264 - AT - Service TaxTime limitation - Tour operator/business auxiliary service - amount received towards luggage collection, driver batta and casual contract and also received commission towards hotel booking, luggage collection hotel booking, luggage collection, driver batta and casual contract during the period 2004-05 - non-payment of service tax - Held that:- The appellant is a State Government undertaking which is engaged in providing various taxable services and after the audit, the appellant themselves computed the tax liability and paid the Service Tax of ₹ 1,46,390/- on 25th March 2006 whereas the SCN was issued on 16th January 2008 much beyond the period of one year - the appellants have not suppressed any material fact with intent to evade payment of tax. Revenue has wrongly invoked the extended period of 5 years which is only applicable in the case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax whereas in the present case, there is no material to hold that there was an intention on the part of the appellant to evade the payment of Service Tax. On merits also, the appellant has a good case but since we are allowing the appeal on limitation itself, we need not go to the merits of the case - the entire demand is barred by limitation - appeal allowed - decided in favor of appellant.
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