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TMI Blog2022 (9) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be a ground for invoking the extended period as held by the Hon ble Supreme Court in COMMISSIONER OF C. EX., CHENNAI-I VERSUS CHENNAI PETROLEUM CORPN. LTD. [ 2007 (4) TMI 4 - SUPREME COURT ] where it was held that We have held that the electricity generated from RFO which was captively consumed by the refinery was not liable to duty. To that extent, the demand made in the show cause notice dated 17th February, 1999 fails. Thus, there was no willful suppression of material facts made by the respondent with an intent to evade payment of tax. The learned Tribunal rightly granted relief in favour of the assessee and the order does not call for any interference - the appeal filed by the revenue is dismissed and the substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contended that they are holding a company in liaison with subsidiary companies on several matters and consequent to the amendment in the definition of Management of Consultancy Service redefined as Management of Business Consultancy Service with effect from 1 st June, 2007, the respondent was in the bona fide belief that the services provided to the subsidiary companies would be taxable in the said category on and from 1 st June, 2007. Further, the respondent recovers dues from the subsidiary companies by way of adjustment at the end of the financial year and they had applied for and obtained registration in the category of Management of Business Consultancy Service on 18th February, 2008. The case of the respondent is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of Management of Business Consultancy Service . The learned Tribunal on going through the factual matrix found that there is no evidence to show that the service tax has been intentionally not paid and no allegation of suppression has been made to invoke the extended period of limitation. Therefore, the Tribunal was satisfied that there is no case of suppression and, accordingly, allowed the appeal filed by the respondent remanding the matter to the authority for limited purpose of calculation of service tax leviable for normal period of limitation on cum tax basis. Learned standing Counsel appearing for the appellant would strenuously contend that the intention of the party should be examined and the contention that they are und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had willfully avoided payment of tax by suppressing the material facts with an intent to evade payment of tax. In the absence of such allegation, merely using the expression suppression cannot be a ground for invoking the extended period as held by the Hon ble Supreme Court in Chennai Petroleum Corporation (supra). Further, we note that the amendment to the Finance Act was with effect from 1st June, 2007. On 13th February, 2008 the respondent obtained registration under the category Management of Business Consultancy Service by amending their existing registration. It is thereafter on 25th March, 2008 the department had addressed the assessee. On 31st March, 2008 tax has been remitted to the department and thereafter the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax being remitted prior to issuance of show cause notice. In the case before us, the facts are entirely different as noted above, more particularly from the various dates and events. Therefore, the decision cannot be applied to the facts of the case on hand. The decision of the learned Tribunal in the case of M/s. Jaisingh Neelam Singh Chauhan (supra) as well as M/s. Ankita Constructions (supra) are also distinguishable on facts as both the cases relate to levy of penalty. Thus, we are of the considered view that the learned Tribunal rightly granted relief in favour of the assessee and the order does not call for any interference. Accordingly, the appeal filed by the revenue is dismissed and the substantial question of law is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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