TMI Blog2018 (7) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... nt subsequently had taken the service tax registration and started paying service tax on the same activities for the subsequent period - decided against assessee. Extended period of limitation - Held that:- The fact that the appellant started paying duty for the subsequent period, even though the same was under a wrong belief, the same belief should have made him to pay duty for the previous year also instead of suppressing the value of the work done during that period - the appellant acted with a mala fide and suppressed the work done by him during the period 2005-06 in which case, the longer period stands rightly invoked by the Revenue. As regards the assessee s contention that part of the demand is even beyond the period of 5 years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2005-06, they have provided services covered by the definition of Commercial and Industrial Construction Services. In addition penalty of ₹ 91,600/- stands imposed under Section 77 of the Finance Act, for contravention of Section 69 as the appellant failed to obtain the registration certificate during the period in question. 2. Arguing for the appellant, learned advocate draws our attention to the findings of the Original Adjudicating Authority wherein it stands observed that the appellant was doing Carpentry work, in terms of the contract orders placed upon them by their customers relating to making and repairs and fixing of wood work and as well as making of furniture in old buildings of M/s Sahara India Commercial Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically included in the main definition, the same would also be covered by the definition in Clause (d) even if the same are for repair or renovation purposes. As regards limitation, he submits that admittedly the show cause notice was issued on 22.04.2010 and as per the letter of Superintendent being letter dated 15.11.2010, the same was pasted at the residential address of the appellant. In such a case, the appellant cannot take a stand that show cause notice was not served upon him. 4. As regards merits of the case we have gone through the definition of Commercial or Industrial Construction Services and find that the same includes the carpentry work also. Further said Clause (d) of the definition refers to repair, alteration, reno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to the notice of the Revenue only by the audit conducted in subsequent years. In this scenario we hold that the appellant acted with a mala fide and suppressed the work done by him during the period 2005-06 in which case, the longer period stands rightly invoked by the Revenue. As regards the assessee s contention that part of the demand is even beyond the period of 5 years, we note that as per the letter of the Superintendent addressed to the assessee, the show cause notice was pasted at his residential premises on 23.04.2010 itself. It is only subsequently, when they asked another copy of the show cause notice the same was provided to them vide letter dated 15.11.2010, by stating that the same already stands served upon the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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