TMI Blog2019 (6) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of accounts reflect the amounts as shown in the balance sheet, the Commissioner (Appeals) has rightly held that there is no suppression of facts with intention to evade payment of service tax. Appeal dismissed - decided against Revenue. - ST/00607/2011 - FINAL ORDER NO. 40665/2019 - Dated:- 29-3-2019 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant Ms. T. Ushadevi, DC (AR) For the Respondent None ORDER Per Bench: Brief facts are that respondents were issued show-cause notice alleging short-payment of service tax under Business Auxiliary Services. After due process of law, the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period 2002-03 to 2005-06. (ii) Non-payment of service tax on the amount received as Brokerage Commission by Air/Steamer and profit share from counterparts under Business Auxiliary Service for the period from 2003-04 to 2006-07 i.e., upto 31st March, 2007. In page no.6 of the impugned order, the Commissioner (Appeals) has discussed the reasons as to why the extended period cannot be invoked. Undisputedly, the respondents have been regularly filing their ST-3 returns. They have disclosed all the receipts in their returns. They have contended that there is no provision in the returns to declare all the components of the gross bill charges in the returns. This is, in fact, true. The department does not have a case that responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject income/receipts in their books of accounts and submitted to the statutory audit, I hold that there cannot be any suppression of facts in the instant case and the proviso to extended period of time cannot be invoked. Thus, the demand in the instant case on both the issues is fully hit by limitation of time as the period w.e.f.01.20.2007 alone will survive. As a whole, demand is hit by limitation of time, I am inclined not to discuss the case on merits. 5. From the perusal of records, we do not find any grounds to interfere with the above view taken by the Commissioner (Appeals). The appeal filed by the department is, therefore, dismissed. (Dictated and pronounced in open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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