TMI Blog2016 (10) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... able value of the services was on account of confusion in the arena - In the absence of positive evidence, in our view, he has rightly held to be barred by limitation - demand against the assessee not sustainable - appeal disposed off - decided against Revenue. - Service Tax Appeal No. 43 of 2010 - FINAL ORDER NO. 53971/2016 - Dated:- 26-9-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for the Appellants Shri Yash Dhadda, Chartered Accountant for the Respondent ORDER Being aggrieved with the impugned order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, duly represented by Shri Sanjay Jain, learned DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with intent to evade payment of service tax or they bonafidely believed that service tax was payable on the value addition or commission alone and not on the gross receipt. I find that when the appellant has continued to file returns, for above 4 years to the Department showing the commission as their taxable value, obviously they had bonafidely believed that service tax is payable on value addition or commission only. Even otherwise if the appellant would have paid service tax on the gross amount including the amount paid to the MSO, they would have been entitled for taking credit of the service paid to the MSO therefore there would not been any additional liability on the appellant as they would have effectively paid service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is impugned before us by the Revenue. 4. On going through the reasoning adopted by Commissioner (Appeals) for holding the demand to be barred by limitation, we do not find any infirmity in the same. The appellate authority has relied upon the fact that the assessee was continuously filing the return with the department only reflecting the commission as value of the services, which fact leads to inevitable conclusion that there was no suppression or mis statement on the part of the assessee and such reflection of only commission as the value of the taxable value of the services was on account of confusion in the arena In the absence of positive evidence, in our view, he has rightly held to be barred by limitation. Revenue s appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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