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TMI Blog2010 (4) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... n. On scrutiny of the balance sheet, revenue authorities found that it had not paid service tax for services provided to Government Agencies and PSUs. Assessee contended that since impugned demand was based on amount reflected in balance sheet, suppression could not be alleged and demand was barred by limitation. Held that - since amount found due from assessee for normal period worked out to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed of without a further hearing. We take up the appeal for disposal after waiving the requirement of pre-deposit. 3. Vide the impugned order, the Commissioner dismissed the appeal filed by the appellant for failure to make pre-deposit of entire amount of Service Tax demanded from the appellants ordered by him under section 83 of the Act. The appellant is a proprietary concern running 'Security ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered services to Government agencies and PSUs, they did not pay Service Tax nor collected the same from these clients. They were under the bona fide belief that in such circumstances, they were not required to pay Service Tax to the Government. This claim is opposed by the learned DR, who submits that the claim of bona fide belief that the appellant was not required to pay the Service Tax on servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of limitation could not be invoked. The facts of the subject case were similar as regards bona fide belief as the impugned demand was based on the amounts reflected in the balance sheets of the assessee. 5. We find that in the instant case, the amount found due from the appellants for the normal period works out to Rs. 12.5 lakhs. We also find from the record that the appellant has already paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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