TMI Blog2016 (5) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegation unsupported by reasonable evidence thereof is per se unsustainable. The demand made under cover of extended period of limitation deserves to be set aside. This principle is equally applicable to the imposition of penalty under section 78 of the Finance Act. The invocation of extended period is unsustainable as the non-registration and non-payment of tax is a mere omission not traceable to guilty mind, a pre-requisite for such invocation. - Demand set aside - Decided in favor of assessee. - Appeal Nos.ST/41014/2015 - FINAL ORDER No. _ 40845 / 2016 - Dated:- 25-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri G Hari Govind, C.A. For the Respondent : Shri K.P.Muralidharan, AC (AR) OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or suppression warranting invocation of extended period with attendant levy of penalty. The Counsel for the Appellant relied on the following case laws in support of his submissions. (i) Uniworth Textiles Ltd. vs Commissioner of Central Excise, Raipur {[2013] 31 taxmann.com 67 (SC)} (ii) Tamil Nadu Housing Board vs CCE (1994) 74 ELT (SC) (iii) V.Ravi Vs CCE (2010) 25 STT 88 CESTAT SMB 4. The Ld. AR Shri. K.P.Muralidharan, AC appearing on behalf of the department reiterates the findings in Order-In-Appeal and further submits that the Ld. Commissioner (A) has considered all the submissions of the appellant assessee and have given the maximum possible relief. He further submits that there is no infirmity in the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under section 78 of the Finance Act was, however, upheld. 8. In the instant case it is not under doubt that the appellant was given the contract for outdoor catering purely on compassionate ground. The show cause notice merely states that the appellant had willfully suppressed the facts of provision of taxable service without elaborating as to what was the suppression. In para 8 of the notice, with regard to the proposal for penalty under section 78, it has been alleged that the appellant willfully suppressed the taxable value with an intention to evade payment of service tax. There is no elaboration or finding substantiating the said allegation. It is settled law that mere allegation unsupported by reasonable evidence thereof i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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