9911796707
TMI Blog2019 (6) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... der, there is no positive evidence to show that service tax has been intentionally not paid except that mere allegation of suppression has been made to invoke the extended period of limitation. In view thereof, there are no case of suppression and hence, set aside the demand of service tax confirmed for the period covered under the extended period of limitation. Since this is not a case of supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 2002-03 to 2007-08 alongwith interest under Section 75 of the Finance Act, 1994 and penalty under Section 77 and 78 of the said Act which has been confirmed by the Ld. Commissioner of Service Tax, Kolkata, vide Order-in-Original dated 13.02.2009. 2. Briefly stated, the facts of the case are that the appellant is a PSU engaged in undertaking coal mining through its subsidiary comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sri S. Mukhopadhyay, Supdt (A.R.) appeared for the Revenue. 4. The Ld. Advocate appearing for the appellant submitted that they have deposited the entire service tax amount with applicable interest well before the issuance of Show Cause Notice. He also submitted that there was no intention to evade payment of service tax inasmuch as they had a bonafide belief that they were not rendering any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the fact of non-payment came to the knowledge of the department. He prayed that the appeal filed by the assessee be rejected since the same is devoid of any merit. 6. Heard both sides and perused the appeal records. 7. We find that the appellant has paid the service tax alongwith interest before the issuance of the impugned Show Cause Notice. The appellant in the course of hearing has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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