9911796707
TMI Blog2023 (6) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2012, it is stated that the respondent has suppressed the information. The said show-cause notice did not elaborate as to which information was required, in which provision of law and how it was suppressed. Therefore, in the circumstances of the case, allegation of suppression is totally presumptive. The extended period can be invoked if there is suppression with an intention to evade duty. Revenue has not established as to how there was intention to evade duty. Till the pronouncement of Final Order on 17.05.2019 it was debatable as to whether prior to 26.02.2010 under similar circumstances service tax was payable. Therefore, before 17.05.2019 if the respondent did not pay service tax till 26.02.2010 under similar circumstances it cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity also involved high sea sales. Respondent also received consulting engineer service from parent company during the period from April 2008 to March 2009 but did not pay service tax on such services under reverse charge mechanism. Therefore, respondent were issued with a show cause notice dated 22.10.2012 by invoking proviso to sub-section (1) of Section 73 of Finance Act, 1994 demanding service tax amounting to Rs. 1,16,34,208/- and Rs. 10,34,872/- for the period from 2007-08 to 2011-12. The service tax demand of Rs. 10,34,872/- was on account of consultation services received and the remaining demand was in respect of sales commission received by respondent from parent company for booking purchase order for the parent company and said sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal and submitted that for the period prior to 25.02.2010 in similar circumstances, the Tribunal has held that service tax was payable. 5. Heard the learned Counsel for the respondent. He has submitted that through Order-in-Original, penalty of around Rs. 10 lakhs was imposed on the respondent and the same is set aside through a separate order by this Tribunal. He further submitted that the respondent s role was limited to booking the purchase order for the parent company. The purchasers used to directly make the payment to the parent company. The purchasers used to clear the goods on importation and except for booking the purchase order, respondent had no role and services were provided to parent company in Germany and commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved sales commission in convertible foreign exchange then for the period after 26.02.2010, this Tribunal has held that the said activity should be treated as export of service. We also note that in para 17 of the show-cause notice dated 22.10.2012, it is stated that the respondent has suppressed the information. The said show-cause notice did not elaborate as to which information was required, in which provision of law and how it was suppressed. Therefore, we find that in the circumstances of the case, allegation of suppression is totally presumptive. We further note that the extended period can be invoked if there is suppression with an intention to evade duty. Revenue has not established as to how there was intention to evade duty. Till t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
