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2015 (11) TMI 1491 - CESTAT BANGALORE

2015 (11) TMI 1491 - CESTAT BANGALORE - TMI - Waiver 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 .....

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vernment 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 earlie .....

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d by Government of Kerala for the purpose of advancement of research development and training in imaging technology. Appellant had obtained registration for videotape productions, management, maintenance or repair service, etc. Nevertheless, after verification of the records of the appellant, it was felt that they were liable to pay service tax on several other services and also they had not paid service tax on the entire value in respect of services for which they were registered. Proceedings w .....

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crore within eight weeks and report compliance on 11.11.2013. Thereafter the appeal came to be dismissed vide Final Order No.20487/2014 dated 27.3.2014 on the ground that appellant had not made the pre-deposit as directed in the stay order. 3. The stay order was challenged and Honble High Court of Kerala by their order dated 5.11.2013, set aside the order of this Tribunal and directed the Tribunal to reconsider the issue. The Hon ble High Court held that the Tribunal had not considered the iss .....

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recalled the dismissal order and restored the appeal and stay application to the records of the Tribunal and fixed the hearing of stay petition for disposal on 19.2.2015. 5. Today when the matter was called, the learned counsel on behalf of the appellant submitted that appellant is a registered society headed by the Chief Minister of State of Kerala and therefore extended period could not have been invoked at all. There cannot be any suppression of facts with intention to evade duty on their par .....

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nt of Kerala. This is because the C-DIT is nothing but the Government. He fairly admits that about ₹ 35 lakhs of service tax demand is covered by the show-cause notice issued for the normal period. However, it is his submission that all the services are not liable to tax at all. 6. Heard the learned AR also who reiterates the observations made in the impugned order. 7. We have considered the submissions made by both the sides. For the limited purpose of deciding the quantum of amount to be .....

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their appeal memorandum is that there was no service provider-service receiver relationship and Government and the appellant are one and the same. These services are advertisement agency service, event management service, online information and database access service, and management, maintenance or repair service. No other defence has been canvassed in respect of these four services. There is no challenge to the taxability of the services. When the learned counsel was enquired as to the basis .....

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service tax on these services. Nevertheless, they did not take any action whatsoever till the show-cause notice was issued. It was the claim of the learned counsel that having come to know about their activities notice should have been issued immediately by the Revenue. However, why the appellant did not undertake any verification as to whether they are liable to pay or not, whether the service is taxable and whether the claim that appellant and the State Government are one and the same is vali .....

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