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TMI Blog2018 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... tour operators for these services. Gathering intelligence, the authorities investigated the matter, verified records and found that the appellant had collected an amount of Rs. 1,78,91,211/- between the period of April, 2006 to January, 2009 for these services and have not discharged their service tax liability. It was also found that the appellant had collected an amount of Rs. 2,19,183/- towards transportation of goods from the passengers between August, 2006 and October, 2007 and had not taken registration under goods transport service nor had discharged the liability of service tax on these services. A show cause notice was issued to the appellant demanding service tax on both these services. After following the due process, the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s far as the demand of service tax on the tour operator service is concerned, since the Government themselves have issued a notification with retrospective effect exempting these services, demand on them does not sustain. Accordingly, the penalties imposed on this account also need to be set aside. 5. Learned departmental representative agrees that the Notification No. 20/2009-ST dated 7.7.2009 was issued by the Government and it was made retrospectively applicable in the Finance Act, 2011 and this notification applies to the appellant as well. 6. As far as the service tax on GTA services is concerned, the same has been calculated in the show cause notice after giving abatement of 75% under Notification No. 32/2004-ST dated 03.12.2004 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the Proprietor of the appellant were recorded, he gave details of the business undertaken by them and confirmed that they have not paid service tax nor were aware about the service tax procedure. Nowhere has he claimed that they are registered with the Hyderabad Commissionerate or that they have paid service tax in the disputed services. He argued that appellant cannot take this new plea at this stage because during the investigation they have not claimed that they are registered with the Hyderabad Commissionerate. There is also nothing on record till date to show that they have discharged their service tax liability or disclosed the details of these GTA services to the Hyderabad Commissionerate. Therefore, there is no force in the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is not registered for the GTA services. It is also not in dispute that they had not disclosed that they are providing these services to the department and this came to light only during the investigation. Under these circumstances, we find no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department. If these services have been included in their Books of Accounts which they had submitted to the IT department that will not change the fact that they have neither disclosed the facts to the Service Tax officers as required under the law nor have they discharged their tax liability. In our considered view, the demand of Rs. 6,472/- on GTA services along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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