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TMI Blog2011 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... o Service Tax, the appellant cannot be found fault with for entertaining a belief that they are not liable to pay Service Tax on such charges recovered from the customers. It is the question of interpretation of law and when two views are possible, unless documentary evidence or evidence in any other form is available to show that there was suppression of facts or mis-declaration with intention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso has been demanded. 2. Ld.Chartered Accountant on behalf of the appellant submits that the Postal Charges are incurred by them and actual amounts are recovered from the customers during the course of rendering of various individual services. He submits that these expenses are incurred on behalf of the customers and therefore prior to introduction of rules relating to valuation of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was invoked in the Show Cause Notice. Ld.A.R. for the Revenue, drew my attention to the Show Cause Notice wherein there is a paragraph indicating that the extended period is invokable and service tax is payable. Further, ld.A.R. also submits that these charges are recovered in relation to various services and therefore the Service Tax has been correctly demanded. 3. I have considered the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the customers. Basically, differential duty has arisen because of the interpretation of the provisions relating to valuation of the services and includibility of various charges. It is the question of interpretation of law and when two views are possible, unless documentary evidence or evidence in any other form is available to show that there was suppression of facts or mis-declaration with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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