TMI Blog2024 (2) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... that there has been a positive act of suppression on the part of the appellants to evade payment of duty. It is found that Tribunal has been consistent in holding that extended period cannot be invoked unless a positive act on the part of the assessee is evidenced showing the intent to evade payment of duty. It is also found that Tribunal has been taking a consistent view that a mere non-payment of service tax and non-filing of Returns would not be a sufficient reason to extend the period of limitation. Hon ble Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/S ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [ 2011 (9) TMI 114 - KARNATAKA HIGH COURT] held that The assessee has paid both the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the demands with interest and appropriated the amounts already paid by the appellants; he further imposed penalty of Rs.10,000/- under Section 77 and penalty of Rs.9,80,170/- under Section 78 of the Finance Act, 1994. Hence, this appeal. 3. Shri Krishna Rao, learned Counsel for the appellant, submits that the appellant has submitted detailed reply dated 29.09.2020 to the Commissioner stating inter alia that SCN is time-barred and extended period in terms of proviso to Section 73(1) of the Act is not invocable and that as per Section 73(3), SCN cannot be issued in respect of service tax and interest already paid by the appellant before the issuance of SCN. He submits that there was no suppression of fact with intent to evade payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delwal Sons 2011 (24) STR 461 (Tri. Del.). Bright Marketing Company 2020-TIOL-336-HC-MADST Adecco Flexione Workforce Solutions Ltd. 2012 (26) STR 3 (Kar.) C.C.I. Logistics Ltd. 2021 (54) GSTL 27 (Tri. Kolkata) Ernst Young Pvt. Ltd. 2020 (35) GSTL 202 (Tri. Del.) YCH Logistics India Pvt. Ltd. 2020-TIOL-605- CESTAT-BANG DLF Project Limited 2020 (38) GSTL 56 (Tri. Chan.) Dixit Security Investigation P. Ltd. 2011 (22) STR 448 (Tri. Ahmd.) GET D India Limited 2020 (35) GSTL 89 (Mad.) Wipro Limited 2018 (363) ELT 1111 (Tri. LB) Chemphar Drugs Liniments 1989 (40) ELT 276 (SC) M/s G.D. Goenka Pvt. Ltd.-2023-TIOL-782-CESTATDEL 6. Ms. Shivani, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is high time, the authorities will change their attitude towards these tax payers, understanding the object with which this enactment is passed and also keep in mind the express prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax during audit and later disputed it. Often, during audit or investigation, the assessee deposits some or all of the disputed amounts and later, on consideration or after seeking legal opinion, disputes the liability and seeks a notice or an adjudication order. This does not prove any intent to evade or deliberate or wilful suppression of facts. 16. Another ground for invoking extended period of limitation given in the impugned order is that the appellant was operating under self-assessment and hence had an obligation to assess service tax correctly and take only eligible CENVAT credit and if it does not do so, it amounts to suppression of facts with an intent to evade and violation of Act or Rules with an intent to evade. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an assessee, the appellant neither makes the Rules nor designs the format of the Returns. So long as the assessee files the returns in the formats honestly as per its self-assessment, its obligation is discharged. 18. Another ground for invoking extended period of limitation is that the appellant had not sought any clarification from the department. We find that there is neither any provision in the law nor any obligation on the assessee to seek any clarification. It was held by the High Court of Delhi in paragraph 32 of Mahanagar Telephone Nigam Ltd. vs. Union of India Ors.6 as follows: 32. As noted above, the impugned show cause notice discloses that the respondents had faulted MTNL for not approaching the service tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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