9911796707
TMI Blog2011 (11) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... mption under Notification No. 48/98 dated 24-4-98 - Once the appellant intimated the fact to the department, the suppression of fact or misdeclaration cannot be alleged - In view of the above position, appellant has a very strong prima facie case in their favour and therefore unconditional stay against the recovery of the service tax and penalty is allowed after waiving pre-deposit. - ST/248/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-98 and during the relevant period there were only five services which were liable to service tax and therefore the intention of the Government was always to exempt all services provided to such organizations and therefore they are eligible for the exemption. Further he also submits that the show cause notice was received by the appellant in November 2006. He submits that while filing the ST-3 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts themselves show clearly that there was no suppression of facts on the part of the appellant and according to the appellant the covering letter was indeed submitted but the stamp was not put on it. The very fact that such a covering letter had been admittedly received for the period ending 9/2001, 3/2002 and 3/2003 would clearly show that there was no intention on the part of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the department for the two period of ST-3 return prior to the period in dispute and for the period ending March 2003 supports the claim of the appellant that they had a bona fide belief that they were eligible for exemption. Once the appellant intimated the fact to the department, the suppression of fact or misdeclaration cannot be alleged. Even though on merits appellant may not have a case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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