TMI Blog2017 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax was not intentional and there is no element of fraud, suppression etc., in order to evade payment of tax - in absence of the ingredients mentioned in the proviso to Section 73 (1) of the Finance Act, 1994, the Service Tax demand should be restricted to the normal period of one year only. For quantifying the adjudged demand within the normal period, the matter should go back to the original authority - appeal allowed by way of remand. - ST/53381/2014-[DB] - ST/A/56610/2017-CU[DB] - Dated:- 9-6-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. B.K. Singh, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER PER: S.K. MOHANTY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service. The ld. Advocate further submitted that the show cause proceedings initiated by the Department are barred by limitation of time, inasmuch as, the period involved in this case is from 2006-07 to 2010-11; whereas, the SCN was issued to the appellant on 21.10.2011. To support the submission that the extended period cannot be invoked, justifying confirmation of the service tax demand, the ld. Advocate has referred to the observations of the adjudicating authority recorded at para 18.5 in the adjudication order. Further, the ld. Advocate has also relied on the decision of this Tribunal in the case of Birds Travels (P) Ltd.- 2016 (45) STVR 143 (Tri.-Del.) and Patel Air Freight Vs. CST, Delhi- 2017 (51) STR 61 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod in the case of Service Tax even in situation where there is no intent to evade payment of tax. Even if, it is presumed that the assessee has not contravened any provisions with intent to evade payment of service tax, yet the assessee has failed to comply with the obligations cast upon it by the Legislature. There is no requirement that there should be suppression with intention to evade. Mere suppression is adequate for the purpose of the recovery of tax for the extended period as well as for imposing penalty. In any case, the assessee, in this case, has wilfully contravened the provisions of the Finance Act, 1994 as amended and Service Tax Rules, 1994. 8. From the above observations of the adjudicating authority, it transpires th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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