2014 (10) TMI 133

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..... x nor did they file any return. On receipt of a letter from jurisdictional Central Excise authority dated 11-2-2008, requiring them to file return and produce records of books of accounts etc. for verification and subsequent recording statements of authorized persons, the appellants paid the Service Tax amount with interest as calculated and intimated to them. The payments were made on 8-2-2008. Proceedings were initiated which have culminated into impugned order-in-appeal, wherein the demand of Service Tax was reduced from Rs. 2,24,106/- (Rupees Two Lakhs, Twenty Four Thousands, One Hundred and Six only) to Rs. 1,23,236/- (Rupees One Lakh, Twenty Three Thousands Two Hundred and Thirty Six only) by extending the benefit of exemption Notific .....

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..... se of suppression of facts, misdeclaration, fraud, collusion etc., with intent to evade payment of duty. In this case, the appellant was advised by M/s. Vodafone to take registration and it is quite obvious that the principal presumed that the appellant would pay the Service Tax and the appellant presumed that he was only to take registration and did not even thought of consulting any one. The appellant did not even wait for formal letter from department to pay the Service Tax with interest and as soon as omissions were pointed out, returns were filed and Service Tax with interest was paid even before formal letter and late fee for filing return was also paid in advance. In this case, the appellant started providing services in April 2007 a .....

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..... taken that in the middle of the year, the assessee should not opt for SSI exemption. According to the notification, exemption has to be opted in the beginning of the financial year. In this case, the appellant took registration for the first time in April 2007 and did not pay any tax and only in February 2008, after coming to note that the appellant was liable to pay tax, they paid the tax. They did not file return also. I also find that reliance placed by ld. Counsel for the appellant on the following decisions is opt (??) and therefore the appellants have to be given the benefit of SSI exemption. (i)      CST Ahmedabad v. Bacha Finlease - 2010 (17) S.T.R. 102 (Tri.-Ahmd.) (ii)    Sudesh Sharma v. .....

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