2011 (7) TMI 559

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..... id not appear to be sustainable as they themselves have received services from multi system operator on which they had earlier claimed the service tax - Held that:- Considering argument of the assessee that the delay was due to the fact that it was a new provision and unawareness of law and financial hardship to which the office of the assessee was not fully acquainted with and the delay was only .....

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..... Order-in-Appeal of the Commissioner (Appeals) Confirming a demand of Rs.5,503/-. It was argued by the learned Chartered Accountant, Shri Vipul Khandhar, primarily that they were not aware of the incidence of service tax on them. He relied upon the C.B.E. C. Letter F.No.137/167/2006-CX-4, dated 3.10.07. He also argued vehemently against invoking the provisions of suppression of facts and that the s .....

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..... l Excise, Bombay [1995 Suppl*3) SCC 462] observed, we find that suppression of facts can have only one meaning that the correct information was not disclosed deliberately to evade payment of duty when facts were known to both the parties, by one to do what he is settled law that mere failure to declare does not amount to willful suppression. 3. I find that C.B.E. C. letter No. F.No.137/167/200 .....

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