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TMI Blog2018 (6) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... he part of the appellant. Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability - appellant also failed to produce any document to prove their bonafide believe or to show that they did not collect the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a of the Counsel for the appellant is absence of mensrea. 3. According to the ld. AR for the Department the appellant has neither paid service tax nor filed statutory ST-3 returns on the plea that the services provided by them are exempted from service tax. The investigation carried out revealed that the appellant did not cooperate with regard to the quantification of service tax liability and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 22.01.2018, out of three entities, the ld. Commissioner (Appeals) dropped the demand against two entities namely M/s. Madhya Pradesh States Tourism Development Corporation Ltd. and Madhya Pradesh State Co-operative Marketing Federation Ltd and upheld the demand against M/s. EIH Ltd., New Delhi, which comes to ₹ 6,08,404/- alongwith interest and penalty. Since as per the ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore suppression of facts is apparent on the facts of the case and therefore the extended period of 5 years under proviso to Section 73(1)of the Finance Act has been rightly invoked for recovery of service tax and penalty has also been rightly imposed under Section 78 of the Act. He further submitted that the appellant did not cooperate with regard to the quantification of service tax liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then the amount of service tax, which they have paid after the passing of Order-in-Original had been paid by them at time of investigation itself or before the issuance of show cause notice. The appellant also failed to produce any document to prove their bonafide believe or to show that they did not collect the amount of service tax from their clients 6. In view of the above, the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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