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TMI Blog2023 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ea or not - HELD THAT:- The appellants are essentially arguing the matter on the issue of limitation. It is noticed that the appellant had not declared the said income in their monthly returns. Even if the appellant believe that the said income was exempted from service tax, they should have declared the same as exempted income. It is noticed that in their pleadings, they have also argued that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iary Service. 2. Learned Counsel for the appellant pointed out that the appellants are inter alia engaged in providing services under the category of Goods Transport Agency and Business Auxiliary Service. During the course of audit, it was noticed that the appellants had received the commission income from M/s Gopal Enterprise and Galaxy Enterprise amounting to Rs. 78,08,192/- and Rs. 5,30,085/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d invoices of the assessee. 2.1 Learned Counsel further argued that the Business Auxiliary Service was first time made taxable w.e.f 01.07.2003, however vide Notification No. 13/2003-ST dated 20.06.2003, the same was exempted up to 09.07.2004. The said income became taxable only w.e.f 09.07.2004. 3. Learned AR relied on the impugned order. He pointed out that the appellant had not disclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxability of the service and deliberately neither paid the tax nor declared the said income in the monthly returns. In these circumstances, we find that the appellant are fully aware of their liability and choose not be paid service tax on account of financial Hardship or otherwise. 5. In these circumstances, we do not find any merit in the appeal filed by the appellant, the same is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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