TMI Blog2018 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ish a case of willful mis-statement, suppression of facts with intend to evade payment of service tax. Since the appellant is called upon to pay service tax as a deemed service provider on reverse charge basis, the demand for extended period cannot be sustainable - appeal allowed. - ST/42/2011 - Final Order No. 43460/2017 - Dated:- 20-12-2017 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI B. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant s eligibility of SSI exemption is to be governed by Notification No. 6/2005-ST dated 01.03.2005. We note that there is no sustainable ground for invoking extended period except the recording by the lower authority that neither ST-3 was filed nor the tax was paid in time. This cannot establish a case of willful mis-statement, suppression of facts with intend to evade payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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