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TMI Blog2018 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... not be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax - the extended period cannot be invoked. Appeal allowed - decided in favor of appellant. - Appeal No. ST/00148/2012 - Final Order No. 42373 / 2018 - Dated:- 4-9-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri. S. Venkatachalam, Advocate for the Appellant Ms. T. Usha Devi, DC ( AR ) for the Respondent ORDER Per Bench Appellants are registered with the Service Tax Department under Commercial and Industrial Construction Service . A Show Cause Notice dated 17.03.2011 was issued to them alleging that on verification of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants had paid the service tax involved on the amount charged by them for the services provided. However, in respect of extra works, there was an amount of ₹ 10,000/- for which the sub-contractor had paid the service tax, which the appellant herein passed on to their customer for reimbursement. It was only an accounting mistake and instead of furnishing the service provider bill to M/s. Indus Tower Limited Company, the appellants raised the bill mentioning the amount in actual and including his part of service. The said inadvertence led to adjustment by way of taking credit and debiting the same in the books of accounts for which the Department has alleged short payment of service tax. 3.2 He adverted to the ST-3 returns for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Show Cause Notice is issued on 17.03.2011 invoking the extended period. On perusal of the ST-3 returns it is seen that the appellant has disclosed that they are availing the benefit of Notification 01/2006. As per the Notification, the benefit would not be eligible if the assessee avails credit on inputs/input services. However, the appellant has availed credit on certain input services. The same has been disclosed by them in the ST-3 returns by Column 5B. Thus, the Department was put to knowledge and it cannot be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax. When the appellants have disclosed the entire details and put to knowledge of the Department about the wro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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