TMI Blog2013 (10) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... facie no merit in the contention of applicant as time bar - Partial stay granted. - ST/26728/2013-DB - Misc. Order No. 27008/2013 - Dated:- 26-8-2013 - SHRI S.S.KANG AND SHRI B.S.V.MURTHY, JJ. For the Appellant: Mr. K.S. Ravi Shankar Mr. K.S. Naveen Kumar, Advocates For the Respondent: Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per. S.S.KANG Heard both sides. Applicant filed this application for waiver of service tax of Rs.73,53,696/-, interest and penalties. The demand is confirmed after denying the Notification No.1/2006-ST dated 1.3.2006 on the ground that applicants are availing credit of service tax paid on common input services such as security, repair and maintenance, housekeeping, advertising, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice issued in the year 2011 is clearly time barred. The applicant also submitted that same issue has been raised in respect of other establishments in India run by the applicant, therefore, it cannot be said that Revenue was not aware of the situation that applicants were availing the benefit of Notification. In these circumstances, the demand is time barred and allegation of suppression with intend to evade payment of duty is not sustainable. 2.1 Applicant also argued on merits that there is no evidence that applicants availed the credit in respect of service tax paid on the input services used for providing Mandap Keeper and Outdoor Catering Services, hence the applicant had rightly availed the benefit of Notification. 3. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification, hence applicant to show that conditions of the Notification are complied with. Applicant failed to show that no credit is availed in respect of service tax paid on input services. 41. We also find that in the reply to the audit objection, the applicants contested the objection on the ground of time bar and asked for show-cause notice. As applicant in the statutory returns were giving a declaration that no credit in respect of the service tax paid on the input services used in or in relation to the providing of and Outdoor Catering Services is availed and fact that applicants were actually availing credit came to the knowledge of the Revenue only during the audit i.e. in the year 2008 and show-cause notice is iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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