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TMI Blog2021 (9) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... malafide on part of the appellant and in view of the aforesaid bonafide belief of the appellant, fastening the allegations as that of concealment fraud and suppression are held to be highly unjustified. The alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Otherwise also, there is no denial on part of the Department that the balance service tax on 25% value of the service has already been paid by the service provider. The Department, thus, has received 100% tax amount on the impugned transaction. Confirming such liability again under the pretext of the amendment of the applicable Notification will be nothing but will amount to receiving tax twice for the same transaction. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... npower recruitment or supply agency service on 75% of gross service value under reverse charge mechanism as per the provisions of Notification No.30/2012-ST dated 20th June, 2012. It was observed that the appellant was otherwise liable to pay Service Tax on 100% of gross service value in terms of the aforesaid Notification being amended vide Notification No.07/2015-ST dated 01.03.2015 with effect from 01.04.2015. With these observations, Department alleged a short payment of Service Tax of ₹ 71,440/- from the appellant and hence proposed the recovery thereof vide Show Cause Notice No. 1611 dated 10.04.2018 alongwith the interest and the penalty. The said proposal was initially confirmed vide the Order-in-Original No.03/2019 dated 08.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is an education Institute as contrary to a business entity and the Mega Exemption Notification No.25/2012-ST dated 20th June, 2012 exempts the appellant from the liability. With these submissions, the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 5. While rebutting these submissions, it is mentioned by learned D.R. that all these arguments have duly been considered by Commissioner (Appeals). It is submitted that appellant in-fact had failed to produce any evidence to support the said submissions as has been observed by Commissioner (Appeals) in para 7.4 of the Order under challenge. There is no infirmity or illegality in those findings. Appeal is, accordingly, prayed to be dismissed. 6. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceuticals Co. Vs. Collector of Central Excise, Bombay reported in 1995 (78) ELT 401 (S.C.) has held that word and phrase as that of suppression of facts as used in proviso to section 11A (1) of Central Excise Act, 1944 are to be interpreted strictly because of its use with the strong words like fraud collusion or willful default. It has been held that mere omission to disclose a correct information is not a suppression of fact unless it was deliberate to escape from paymen5t of duty. The Hon ble Apex Court in another decision n the case of Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 (216) ELT 177 (SC) has held that when the Revenue invokes the extended period of limitation under Section 11A, the burden is cast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand should not have been confirmed. Commissioner (Appeals) in para 7.4 has acknowledged that the Journal Vouchers, cash memo bill, salary details of housekeeping having reference of the amount of ₹ 63,072/- against service tax were very much available. The demand confirmed in the present case is of said ₹ 63,072/- only. The findings of Commissioner (Appeals) that there is no documentary evidence to prove the payment of service tax twice in support of appellants contention is therefore, not at all sustainable. Accordingly, the findings are liable to set aside. Above all, the Department was not entitled to invoke the extended period of limitation for no willful suppression on part of appellant that too with intent to not to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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