2018 (7) TMI 1377

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..... ting the request for adjournment, I proceed to decide the appeal itself inasmuch as issue lies in a narrow compass. Accordingly, I have heard Shri K. Poddar, ld. AR and have gone through the impugned order. 2. The appellants is recipient of GTA services and as per law was liable to pay service tax on the same on reverse charge basis. During the scrutiny of their records, it transpired that though .....

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..... As the demand was also challenged on the point of time bar, the plea of limitation was kept open for the appellant to contest the same before the lower authorities. 4. In de novo proceedings, the demand was again confirmed by observing that the appellants have not been able to establish beyond doubt that the transporters have actually deposited the amount in question to the exchequer. However, wh .....

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..... ugh they have taken a categorical stand and have also relied upon the fact that the service tax was paid by them to the transporters. Transporters have also produced affidavits to state that "whatever service tax has been collected" has been deposited in the Government account. This fact has not been considered to be sufficient by the lower authorities as the same does not give the details of the .....

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..... tent to evade payment of duty. The appellants have assailed the impugned demand on the plea of limitation by submitting that in the absence of any evidence to establish mala fide intention on the part of the assessee, extended period cannot be invoked and penalty cannot be imposed. For the above proposition, they have relied upon the Tribunal's decision in the case of Ex-Services Security Cooperat .....

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..... n would not be invocable against them. For the same reasons they are not liable to penalty. 7. Inasmuch as the extended period of limitation has been held to be not available to the Revenue, they are within their rights to quantify the demand falling within the limitation period. For the said purpose, the matter is remanded to the original adjudicating authority for quantification of the demand. .....

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