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TMI Blog2019 (2) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... f appellant. - APPEAL NO: ST/87915/2018 - A/85277/2019 - Dated:- 13-2-2019 - Shri Ajay Sharma, Member (Judicial) Appellant: Shri Saurabh P. Rairikar, Chartered Accountant Respondent: Shri Onil Shivdikar, Assistant Commissioner (AR) ORDER This appeal has been filed from the impugned order dated 07/11/2017 passed by the Commissioner (Appeals-I), Central Tax, Pune. 2. The Appellants are engaged in providing taxable services falling under category rent-a-cab service under Section 65(195) of Finance Act, 1994. They have provided the said services to M/s Suzlon Energy Ltd. during the period from 2010-2011 to 2014-2015. As per the department, during the course of investigation they found that the Appellant failed to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tially he was not aware about the Service Tax liability and hence, neither paid service tax nor filed ST-3 Returns. He obtained the Service Tax Registration under category of rent-a-cab and have paid service tax of ₹ 50,000 vide Challan dated 27/10/2014. He has also not availed any Cenvat credit and as per the provisions of Notification No. 13/2012-ST dated 20/06/2012, his firm being a proprietary firm in nature, is not required to pay service tax from 01/07/2012 onwards as the person receiving the service is a body corporate. The Learned Authorised Representative appearing on behalf of Revenue reiterated the findings record in the impugned order and submitted that the Appellant has failed to obtain the Service Tax Registration for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the Appellant. Merely because the Appellant failed to obtain the service tax registration and discharge the service tax liability within time, will not lead to the conclusion that there was intention to evade payment of service tax. It is not the case of the department that the Appellant has received service tax from his client and despite that he has not paid it. All the facts and figures in the books of accounts were produced before the assessing authorities by the Appellant as and when required by them. In the facts and circumstances of the case, what is required to keep in mind is the provision of Section 80 ibid which was omitted from the statue with effect from/w.e.f. 14/05/2015 therefore during the period of dispute in this m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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