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TMI Blog2016 (1) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal has been filed against order-in-original dated 31.3.2011 in terms of which service tax demand of Rs. 2,37,11,766/- was confirmed for the period 1.10.2004 to 30.9.2008 along with interest and penalties on the ground that the appellant provided service of construction service/commercial or industrial construction service but did not pay service tax thereon. 2. The appellant has contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the light of Supreme Court decision in the case of CCE Vs. M/s Larsen & Toubro Ltd. 2015-TIOL-187-SC-ST no service tax is leviable for the period prior to 1.6.2007 as construction was done as part of the works contract involving material. However, private educational institutions cannot be said to be non-commercial in nature only because they are run by charitable organisation as that mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no allegation of suppression of facts or wilful misstatement with intent to evade payment of service tax. This paragraph only states that the assessee had not disclosed the facts to the department earlier regarding non-payment of service tax. It does not allege that such non-disclosure was with intention to evade service tax. In the case of CCE Vs.Chemphar Drugs Liniments (2002-TIOL-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of Supreme Court mere citing of the proviso without specifically alleging wilful mis-statement/suppression of facts and stating the grounds for alleging the same, is not sufficient to invoke the extended period. It is evident that in the present case the entire demand is beyond the normal period of one year and therefore in the light of the analysis above is hit by time bar. 5. In the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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