TMI Blog2018 (8) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... n or mis-statement, with intent to evade payment of duty. In the absence of the same, the demands raised beyond the normal period are liable to be stuck down as barred by limitation - Inasmuch as the entire facts were known to the Revenue, there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation. Appeal allowed - decided in favor of appellant. - ST/53721-53723/2014-CU[DB] - FINAL ORDER NOs. - 71576-71578/2018 - Dated:- 17-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Abhinav Kalra (C.A.) for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Archana Wadhwa A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/05/2006 to 30/05/2007, providing of furniture along with infrastructure facilities etc. were falling under the category of Business Support Services‟ and the appellants should have discharged their service tax liability for the said period, under the said category. The said show cause notice which raised the demands against the three appellants for the same period, culminated into an order passed by the Commissioner vide which he confirmed the demands against all the three appellants along with confirmation of interest and imposition of penalties. The said order of the Commissioner is impugned before us. 5. Learned advocate has assailed the impugned order on merits as also on limitation. We are of the view that inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice have not accepted the assessee‟s plea on limitation by observing as under:- As discussed above the party failed in discharging their statutory liabilities. They failed to deposit the due tax in time prescribed under the Finance Act, 1994. They failed to file prescribed Service Tax Returns properly. Bona fide on their part is not acceptable as they never contacted the department or sought any clarification on the issue of taxability or otherwise from the department. Rather they misled the department by providing covert information of gross value charged for Infrastructural Support Services‟ services in their periodical ST-3 Returns. Thus, it is established that there is short payment of service tax on account of suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on unit basis. Thereafter they got themselves registered for all the services under the category of Renting of Immovable Property and started paying service tax on the consideration received by them from their customer on account of the said activity of providing furniture infrastructure activities. The said fact is clear from the above reproduced portion from the show cause notice. If that be so, we really fail to understand as to how any suppression can be attributed to the assessee so as to justifiably invoke the longer period of limitation. The value of both the activities was being reflected in their ST-3 returns from the period 01/06/2007 onwards and the service tax was being paid accordingly. This fact leads to the inevitable con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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