TMI Blog2017 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... an be shown to the appellant. The appellant has sought invocation of Section 80. However, they have not made any ground for invocation of Section 80 or to establish their bonafide. In the absence of bonafide, Section 80 cannot be invoked - appeal dismissed - decided against appellant. - ST/87716, 87717, 87718 & 87725/13 - A/88071-88074/17/STB - Dated:- 16-6-2017 - Mr. Ramesh Nair, Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re labour was organized by M/s.Jyoti Structures themselves. He pointed out that even the bills were being prepared by M/s.Jyoti Structures and the appellant used to sign the bills, deposit cheque in the bank and hand over the amount in cash to Jyoti Structures for labour wage payment. He argued that the entire operation and handling was managed by Jyoti Structures and the appellants were not invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particularly pointed the assertion made in para 8 of the impugned order. It has been observed that the appellants are high net worth people with vast business and therefore, there cannot be a case of ignorance of law. 4. We have gone through the rival submissions. We find that the appellants have claimed that they were supplying services mainly on paper and the entire activities was done as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xchequer. With regard to their contention that if it would have been their intention to evade service tax, the bills themselves would not have been issued and payments would not have been received through regular banking channels, I find that in today's financial world it is not feasible to deal in crores of rupees completely in cash and without any documentation. Had not the preventive office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. The appellant has sought invocation of Section 80. However, they have not made any ground for invocation of Section 80 or to establish their bonafide . In the absence of bonafide Section 80 cannot be invoked. 6. In view of the above, we do not find any merit in the appeal filed by the appellants and the same are dismissed. (Pronounced in Court on 16/6/17) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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