9911796707
TMI Blog2016 (6) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the said Circular stand issued by the Board, and is in nature of clarification, is indicative of the fact that during the relevant period there was confusion. Further we note that the assessee admittedly is a Public Sector Undertaking and cannot be attributed with any malafide to evade tax. Further the Revenue has also not referred to any evidence to show that the tax was not being paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce such as stockyard, coal handling plant, feeder breakers, bunkers, railway siding, dumps etc. The respondent was liable to pay service tax on the GTA services so received by them, on reverse charge basis. The said fact was brought to the notice of the respondent and for the period 01/1/2005 to 31/1/2007, they discharged their service tax liability of ₹ 17,89,417/-. 3. Proceedings initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd's clarificatory circular F. No. 232/2/2006-CX.-4 dated 12/11/2007. I am of the opinion that there was no suppression or mis-statement on the part of the appellant in regard to payment of service tax in this case, more so as the appellant is a Public Sector Undertaking. As per Hon'ble Supreme Court's decision delivered in the case of CCE vs. Chennai Petroleum Corporation Ltd. reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds time barred and interest will therefore be payable portion of demand which has been raised within time. Accordingly Department will work out the interest amount to be paid by the appellant as per law and the appellant shall be liable to pay the same. 5. Revenue is aggrieved with the fact that the Appellate Authority has held a part of the demand as barred by limitation and as such has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the said Circular stand issued by the Board, and is in nature of clarification, is indicative of the fact that during the relevant period there was confusion. Further we note that the assessee admittedly is a Public Sector Undertaking and cannot be attributed with any malafide to evade tax. Further the Revenue has also not referred to any evidence to show that the tax was not being paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
