TMI Blog2013 (12) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... f exporters regarding their liability, orders of the lower authorities are proper and there is no need to interfere with the same - Decided against Revenue. - Appeal No.ST/292/2012 - FINAL ORDER No.40619/2013 - Dated:- 6-12-2013 - Shri Mathew John, J. For the Appellant: Shri K.P.Muralidharan, Supdt. (AR) For the Respondent : Shri K.S.Venkatagiri, Advocate JUDGEMENT 1. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Commissioner (Appeals) before the Tribunal and presently such appeal is being considered in this proceeding. 2. Ld. AR for Revenue submits that even after introduction of section 66A in Finance Act-94, the appellant did not take out registration and pay service tax due and did not file ST-3 returns and thus there was a willful action to evade payment of service tax and since ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 against issue of the SCN. This was the reason why the applicant did not take out registration and pay service tax. He further submits that even before the issue got finally sorted out, they paid tax on their own and they have not been contesting the tax liability after making such payment. He submits that there was considerable doubt on the issue whether service tax is payable on activity whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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