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TMI Blog2019 (4) TMI 1959X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Appeal No. 51722 of 2015 - FINAL ORDER NO. 51847/2019 - Dated:- 25-4-2019 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI C.L. MAHAR, MEMBER (TECHNICAL) Ms. Rinki Arora, Advocate for the appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER The brief facts of the matter are that the appellant was engaging in the service of repair and maintenance to M/S Power system Engineers and Consultants from April 2006 to March 2011. Though the appellant was liable to pay the service tax on the service of repair and maintenance but under some mistaken belief they failed to discharge their service tax liability. Coming to know of their apparent liability, they sought clarification from the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not know the provisions of services tax laws and the procedure for their compliance and therefore, no service tax was charged and paid by them. The appellants, in any case, duly accounted for all the services rendered and the payments received. Moreover, all financial transactions have been duly reported in Income Tax Returns. Further, no sooner the appellants came to understand from fellow contractors that service tax may be applicable on their work; they suo-motu sought guidance regarding any applicability of service tax from the Superintendent, Service Tax Range, Udaipur. It was on the basis of guidance sought by them that the department conducted audit of their concern and after collecting the information provided by them, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions in their case. Though the taxable liability had occurred from 2006 to 2009 and there was no liability for the years 2010 2011, as the value of service being in the exemption limit, how they came to know in 2011 that the tax was payable in the previous years. This was a case of clear suppression of facts with an intent to evade payment of duty and the assessee never informed the quantum of their taxable services to the department and hence the extended period has been rightly invoked and demand has been correctly confirmed along with interest and imposition of penalties whereas the eligible deductions has already been given in the adjudication order reducing the demand from ₹ 5,97,219/- in the show cause notice to final confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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