TMI Blog2016 (1) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial in nature only because they are run by charitable organisation as that merely implies that the profit earned by such institution has to be ploughed back and used for the objectives of the charitable organisation - there is no allegation of suppression of facts or wilful misstatement with intent to evade payment of service tax - in the present case the entire demand is beyond the normal per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one for various educational institutions run by a charitable organisation and therefore were not meant for commerce or industry and for that reason service tax was not payable by them. (ii) In the show cause notice no allegation of suppression of facts or wilful mis-statement with intention to evade payment of service tax has been made and therefore the extended period cannot be invoked as a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch institution has to be ploughed back and used for the objectives of the charitable organisation. As regards the contention of the appellant that there is no allegation of suppression of fact with intent to evade payment of duty, we have perused the show cause notice. The only paragraph which deals with this point in the show cause notice is reproduced below: It also appears that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omething positive than mere inaction or failure on the assessees part or conscious withholding of information when assessee know otherwise is required for invoking the extended period. In case of Continental Foundation Jt. Venture Vs. CCE - 2007 (216) ELT 177 (SC) it has been held that an incorrect statement cannot be equated with a wilful mis-statement. In the case of Raj Bahadur Narain Singh Sug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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