2018 (4) TMI 1036

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..... cept the recording by the lower authority that neither ST-3 was filed nor the tax was paid in time - This cannot establish a case of willful mis-statement, suppression of facts with intend to evade payment of service tax. Since the appellant is called upon to pay service tax as a deemed service provider on reverse charge basis, the demand for extended period cannot be sustainable - appeal allowed. .....

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..... f the appeal records, we note that the appellant's eligibility of SSI exemption is to be governed by Notification No. 6/2005-ST dated 01.03.2005. We note that there is no sustainable ground for invoking extended period except the recording by the lower authority that neither ST-3 was filed nor the tax was paid in time. This cannot establish a case of willful mis-statement, suppression of facts wit .....

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