2008 (11) TMI 193

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..... the government departments. These details have been mentioned in their balance sheet – stay granted partly - ST/256/2008 - 1082/2008 - Dated:- 4-11-2008 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri S. Krishna Murthy, Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)].- In terms of the imp .....

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..... e for service tax. In any case, all the services were rendered only to the government departments. These details have been mentioned in their balance sheet. There was actually no suppression of facts. He stated that the show cause notice has not invoked the proviso to Section 73. Therefore, longer period could not have been invoked. Even in the order there is no finding with regard to the suppress .....

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..... d that the appellants never informed the details of the services rendered by them. There is also no evidence regarding the fact that the government departments are not supposed to bear the service tax burden. 4. On a careful consideration of the issue, we find that the show cause notice has actually invoked proviso to Section 73. Further, on merits it appears that the appellant prima facie do .....

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