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TMI Blog2018 (7) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ant for the Respondent (s) ORDER Per Shri P. K. Choudhary : The Respondent filed this application for rectification of mistake in Final Order No. FO/A/77543/2017 dated 11.10.2017. By the said order, the Tribunal set aside the order of the Commissioner (Appeals) and restored the order of the original authority. The appeal filed by the Revenue was allowed. 2. The relevant portion of the Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 of the Finance Act, 1994. 4. The Revenue in their grounds of appeal stated as under : "several other exporters from same places were also involved in this activity of export of iron ore fines and were duly discharging their service tax liabilities. So, fully aware about their obligation, the assessee had not discharged tax liability with intent to evade service tax. The assessee was first as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can't to be a safe conduit to escape rigours of law." 5. The ld. Counsel appearing on behalf of the respondent, submitted that the demand is barred by limitation. I find that there is no attempt on the part of the respondent to refute the above grounds of the Revenue. Hence, it is a clear case of suppression of facts with an intent to evade payment of tax and the imposition of penalties are warr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2006 as evident from their letter. In this context, the Tribunal rejected the findings of the Commissioner (Appeals) that they were under bona fide belief of not to pay the Service Tax on GTA Service. In such situation, the Tribunal observed that none of the case laws cited by the respondent is relevant in the present case. Therefore, I do not find any error in the order of the Tribunal on this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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