TMI Blog2019 (9) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that if Service Tax is applicable, that will be payable by M/s IFFCO on production of documentary evidence. This clearly shows that the Service Tax liability shall be borne by M/s IFFCO, in which case there may not be motive on the part of the assessee to avoid payment of service Tax. These facts leads to establish bona-fide on the part of the assessee. Also, Revenue has not referred to any positive evidence on record to establish mala-fide intent on the part of the appellant. Mere non-taking of registration and non-filing of ST-3 Returns under a bona-fide belief of non-taxability of the Services, would not establish suppression, with mala-fide intent on the part of the assessee - the longer period would not be available. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e providing the Manpower Recruitment Services as also the Maintenance Repair Services to M/s IFFCO. However, the deponent deposed that as they were not aware of the Taxability of the said Services, no Service Tax was being collected by them from M/s. IFFCO and the same was not being paid to the exchequer. 3. On the above basis, proceedings were initiated against the appellant vide Show Cause Notice dated 20.04.2013. The same was confirmed by the Original Authority as also upheld by Commissioner (Appeals). Hence, the present appeal. 4. Ld. Consultant Shri Sita Ram appearing on behalf of the appellant has assailed the impugned order on merits as also limitation. As regards the merits, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile submitting that the appellant was neither registered with the Department nor filed any ST-3 Returns. As such, he supports the impugned order for invocation of extended period. 6. As regards the time bar, we note that admittedly Show Cause Notice stand issued on 20.04.2013 covering the period from October, 2007 to March, 2012. The appellant is a proprietory Unit and as soon as they came to know about their tax liability, they got themselves registered with the Department and started paying Service Tax regularly. Further, we note that the appellant was not collected any Service Tax from M/s IFFCO. Further, the scrutiny of the agreement also reveals that there was a clause to the effect that if Service Tax is applicable, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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