TMI Blog2008 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... onwards - assessee did not have any intention to evade payment of tax as they have followed the procedure laid down in the Income Tax returns – SCN dated 17.02.2006 for the period from 1.4.1999 to 31.03.2003 – Demand is time barred – impugned order is set aside - ST/115/2007 - 570/2008 - Dated:- 7-5-2008 - Dr. S.L. Peeran, Member (Judicial) Final Order No. 570/2008 dated. 7-5-2008 cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax and voluntarily paid the same from January 2005 onwards. They stated that they were under a bona fide belief that the method of assessment followed by them was correct. They submitted that the balance sheets and Income Tax returns had reflected the correct incomes which are not in dispute. They further submitted that there was no intention to evade payment of tax as there is no ingredien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department against them, had accepted the assessee's plea of the time bar in Order-in-Appeal No. 09/2007 (G) ST dated 03.12.2007. The Commissioner (Appeals) has noted in Para 12 of the said order - "Mental intention cannot be in two ways one for the Service tax and another for Income Tax. Evade to Income Tax is preferable than to evade to Service tax, as the burdenof incidence in Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of facts can be alleged in later to confirm the demand. 3. On a careful consideration of the submissions made by both the sides, I notice that the appellants had assessed the service tax on their own and voluntarily paid the same from January 2005 onwards. Subsequently, after 1- 1/2 year from the payment made by the assessee, the Department issued a show cause notice dated 17.02.2006 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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