TMI Blog2013 (8) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ct) read with Section 83 of the Finance Act, 1994 (the Act) against the order dated 8-7-2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal) [2015 (39) S.T.R. 438 (Tribunal)]. The Facts 2. M/s. Monnet Ispat Energy Limited (the Assessee) manufactures sponge iron. In this process iron ore fines is also produced as a waste product. The assessee exports it to China from the Visakhapatnam port. 3. In order to export the iron ore fines, the assessee also uses the services of Goods Transport Agencies (GTAs). Under the Act, duty to deposit Service Tax so far as the GTAs are concerned, is upon the person using their service. 4. In order to augment export, the Central Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period of limitation under the proviso to sub-section (1) of Section 73[73(1)] of the Act cannot be invoked. 8. The Adjudicating Officer by his order dated 25-10-2012 did not accept the objections of the assessee and confirmed the notice. 9. Aggrieved by the aforesaid order, the assessee filed an appeal before the Tribunal and also filed an application for exemption of pre-deposit. 10. The application for exemption was partly allowed on 25-6-2013 and the assessee was required to pay the principal Service Tax along with interest excluding the quantum of penalty. Hence, the present appeal by the assessee. The Decision 11. We have heard Counsel for the parties. 12. After considering the Supreme Court decisions, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation was applied on the allegation that the assessee had contravened various provisions of the Act and the rules made thereunder. This clause is applicable only if the contravention was with an intent to evade the payment of Service Tax. 17. In the present case, the assessee had deposited the amount, then it would have been refunded back to it. In view of the same, prima facie, it cannot be said there was intention to evade tax and the assessee has a strong case on merit. 18. In view of above, it was a fit case where the Tribunal should have waived of the pre-deposit. However, considering the interest of Revenue, in case the assessee deposits the bank guarantee for the principal amount along with interest accrued up t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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