2018 (9) TMI 1513

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..... this Court on the 12th day of February, 2018, UPON perusing the record and hearing counsel for the appellant herein, THIS COURT DOTH PASS the following ORDER : "1. Delay condoned. 2. Learned counsel prays for and is permitted to move the learned Tribunal for reconsideration of the impugned order insofar as the issue with regard to invocation of the extended period of limitation is concerned. 3. The appeal is disposed of in the above terms." 2. The facts in brief as relevant for the purpose are that the appellants have been registered for providing services as of Air Travel Agent, Tour travel agent service and business auxiliary service. During an intelligence gathered it was observed by the Department that they have been issuing air .....

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..... on the part of the appellant to have appeared as and when called by the department is recorded. He otherwise is registered as tour operator Seen from any of these angles, the allegation of the department that there is apparent suppression of facts on the part of the appellant is not sustainable. The department, therefore, was not entitled to invoke the extended period of limitation. It is also submitted, in addition, that these otherwise was a prevalent confusion about these services, which got clarified only vide the clarification Circular dated 29th February, 2016. Finally, while relying upon the case law as the appellant has prayed for the demand of service tax, raised upon the impugned show cause notice as being barred by time. 5. Whil .....

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..... ards cannot be allowed to extend any benefit to the appellant. 8. As impressed upon by learned DR that in the era of self-assessment, the onus heavily lies upon by the appellant to declare the income received and to discharge the respective liability. Apparently and admittedly the same is missing in the present case. For these reasons, the authorities relied upon by the appellant are not opined applicable to the present case. The reliance upon the Notification of 2016 is opined to be clearly an afterthought and an attempt to improve upon the case despite the facts that liability of the appellant has been confirmed even by the Hon'ble Supreme Court. 9. These facts to our opinion clearly amounts to willfully suppressing the material facts i .....

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