TMI Blog2018 (9) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of Ministry of Finance only in the year 2012 - the impressing upon confusion w.e.f. 2012 onwards cannot be allowed to extend any benefit to the appellant. 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 - these facts clearly amounts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry service. During an intelligence gathered it was observed by the Department that they have been issuing air tickets for various air lines on the amount of basic fare, however, for the purpose they were using Computer Reservation System (CRS) of M/s Galileo India, Amadeus India and Calleo Distribution to encourage their business. Department also observed that for using the said CRS these companies have been paying the incentive against the segment books by the appellants. Vide the impugned show cause notice dated 21 st April, 2009 department raised a demand qua the said incentive received by the appellant for the period w.e.f. 1 st October 2003 to 13 th October 2008. The said demand was confirmed by the Original Adjudicating Authority v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has prayed for the demand of service tax, raised upon the impugned show cause notice as being barred by time. 5. While rebutting these arguments, learned DR impressed upon the adjudication order of Commissioner (Appeals), para 4 thereof. It is impressed upon that the Adjudicating Authority has specifically and clearly made out the grounds due to which the extended period of limitation is invokable. The learned DR also mentioned that in the era of self-assessment if any suppression of fact, mis-representation is made out by the appellant the said act is itself amounts to evasion of tax liability. 6. We have heard both the sides and our considered opinion is as follows. 7. It is an apparent admission of the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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