9911796707
TMI Blog2023 (5) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ible expenses which are not includible in the gross value for the purpose of payment of Service Tax. The Appellant has not disputed the liability of payment of service tax for the security agency service rendered by them to their customers. They were regularly filing Service Tax returns during the period April 2004 to March 2006 and intimating the gross value on which they have paid Service Tax. Thus, it is observed that the Appellant has not suppressed any information from the department and declared the taxable value in the ST-3 returns filed by them. Hence, it cannot be alleged that they have suppressed the information from the department with an intention to evade payment of service tax. From the impugned order, it is found that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is before us against the impugned order passed by the Commissioner(Appeals). 2. In their submissions, the Appellant stated that they are not a commercial concern and during the relevant period i.e., prior to 16/06/2005, Service Tax was payable only by a commercial concern rendering Security Agency Service. Since they were not a commercial concern , no service tax was payable by them for the period prior to 16/06/2005. Regarding the taxable value on which service tax was to be paid, he stated that they were not aware that the reimbursement charges such as wages, EPF, ESI, Bonus, Gratuity, House Rent Allowance were to be included in the taxable value for the purpose of payment of service tax. They have paid service tax regularly on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mating the gross value on which they have paid Service Tax. Thus, we observe that the Appellant has not suppressed any information from the department and declared the taxable value in the ST-3 returns filed by them. Hence, it cannot be alleged that they have suppressed the information from the department with an intention to evade payment of service tax. From the impugned order we find that there is no evidence brought on record to substantiate the claim in the notice that the Appellant has suppressed the taxable value from the department. Thus, we observe that there is no mens rea to evade payment of Service Tax in this case. Accordingly, we observe that Show Cause Notice issued on 09.10.2009 by invoking extended period of limitation is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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