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TMI Blog2018 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... aid activity. The appellant did not to disclose the said income in the ST-3 Return and did not pay the service tax leviable thereon. Invocation of extended period of limitation is fully justified - appeal allowed - decided in favor of Revenue. - ST/87300/13 ST/CO-91128/13 - A/85135/18 - Dated:- 31-1-2018 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) Shri M. Suresh Dy. Commr. ( AR ) for Appellant Shri Darshan Ranawat, Advocate for respondent ORDER Per : Raju This appeal has been filed by Revenue against dropping of the show cause notice issued by Revenue. Respondent also filed Cross-objection. 2. Ld. AR pointed out that the respondent M/s. Saudi Arabian Airlines are engaged int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Rule would be applicable only if payment of such service provided is received foreign exchange. As a result the said service provided by the respondent became liable to service tax w.e.f.16.6.2005 as the respondents were receiving the payment for the said service in Indian currency and not in foreign exchange. Unconditional exemption in respect of transport of export goods by air was reintroduced vide Notification No. 29/2005 dt. 15.7.2005. 2.2. Ld. AR further pointed out that as a result the service of transport of exported goods by air was not liable to tax during the following periods: (1) 10.09.2004 to 16.09.2004 (2) 16.06.2005 to 14.07.2005 The said duty was demanded from the respondent by issue of show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry seeking retrospective exemption and thus there was no intention to evade payment of duty. He argued that there cannot be intention to evade payment of duty when the appreciation had approached Ministry for retrospective exemption. 4. We have gone through the rival submissions we find that the sequence of events summarize in the Cross-objection is as follows: Date Chronology of legislative amendments 10.0-9.2004 Service Tax introduced for the first time on Transport of Goods by Air Service and hence, these services were taxable. 10.09.2004 to 16.09.2004 Intervening period where the exemption was not in forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding the bonafide of the party in non-payment of service tax. The impugned order examines this issue in Para 30 to 34 of the impugned order. It has been observed that the respondent had filed ST-3 Return for the period April 2004 to September 2004 has been filed on 10.3.2005, i.e. belatedly by about four-five month s period for the second period ST-3 Return was filed on 14.10.2005. 6. It is seen that the show cause notice was issued on 12.10.2009. At the material time the appellant had already discharged duty liability for the period 24.6.2005 to 14.7.2005 but had not discharged duty liability for the period 15.6.2005 to 23.6.2005. The respondent had also not discharged the duty liability for the period 10.09.2004 to 16.09.2004. The du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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