9911796707
TMI Blog2018 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) - For the Respondent ORDER Per: Bench Brief facts are that appellants were awarded the contract for doing the maintenance and repair works for the Municipal Corporation, Coimbatore. The work order involved erection of poles, fixing of light fittings, conversion of tube light to sodium vapour lamp, attending to complaints received from public, employ persons to switch on / off street light ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintenance or repair done under an agreement for maintenance. The definition was amended with effect from 16.6.2005 to include all types of agreements under which maintenance and repair services are provided. The period involved is prior to 16.6.2005. There was no maintenance agreement between appellant and Municipal Corporation. It was a composite work order for maintenance and repair which incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. He submitted that the Show Cause Notice was issued only on 25.6.2008. There was amendment to the definition on 10.9.2004 and later. The appellant was under belief that the activities do not fall within the purview of definition. There was no suppression of facts with intend to evade payment of tax. That the demand is barred by limitation. 3. The Ld.AR, Shri K.P. Muralidharan reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants failed to discharge the service tax and file returns. This is not enough. There should be clear evidence of suppression of facts with intent to evade payment of tax. We do not find any evidence in this regard. The Show Cause Notice issued invoking extended period is not maintainable and requires to be set aside which we hereby do. 6. In the result, the impugned order is set aside. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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