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TMI Blog2015 (7) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of commission to which the appellant was entitled. The C.B.E.& C.’s view is also in conformity with this view as is evident from its Circular No. B1/6/2005-TRU, dated 2-7-2005. Invokation of extended period of limitation - time bar - Held that:- in view of the special facts and circumstances of this case, we are of the view that adequate ground exists to sustain the contention of the appellant that there was no wilful suppression or mis-statement of facts on its part with the intention to evade service tax. The entire demand pertains to the period beyond the normal period of one year and hence is hit by time bar. Therefore, the demand is set aside. - Decidde in favour of appellant - ST/58642/2013-CU(DB) - Final Order No. ST/A/52099/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion and therefore the appellant thought that as its entire income was 5% commission, the service tax was payable only on that amount. Even the agreement with SZDUSSL provided for reimbursement of service tax only on the amount of commission. Ld. Counsel stated that the fact that it paid service tax on the amount of commission received proves its bona fides. 3. Ld. Departmental Representative on the other hand stated that the appellant did not respond to the letters and did not give any information, which was eventually obtained from the service recipient, SZDUSSL. So, it is a clear case of suppression of facts. It further stated that the value of service is the gross amount received and not merely the appellant s commission. 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocation of the extended period only in terms of para 11 of the impugned order, which is reproduced below :- 11. Since the appellant have wilfully suppressed the facts of rendering taxable service and also suppressed the taxable value with intent to evade payment of service tax. Further, neither they had taken service tax registration nor paid due service tax and the fact of evasion of service tax by the appellant came to the notice only after the investigation initiated by the Department against the appellant, therefore, the adjudicating authority has rightly imposed penalties on the appellant under Sections 76 and 78 of the Finance Act, 1994 and I uphold the same. They had also failed to submit requisite ST-3 returns as such penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Drugs Liniments - [2002-TIOL-266- SC-CD = 1989 (40) E.L.T. 276 (S.C.)]). Thus, in view of the special facts and circumstances of this case, we are of the view that adequate ground exists to sustain the contention of the appellant that there was no wilful suppression or mis-statement of facts on its part with the intention to evade service tax. The entire demand pertains to the period beyond the normal period of one year and hence is hit by time bar. 6. In the light of the analysis above, we hold that the impugned demand is hit by time-bar and therefore the same is set aside and the appeal allowed. Before parting with the case, we would like to record our appreciation for the sincere assistance rendered by Shri Yogendra Adlak. (Pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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