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TMI Blog2024 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the appellant s own case [ 2018 (3) TMI 1007 - CESTAT CHENNAI] . Following the above decision, we are of the view that the demand cannot sustain. The issue is answered in favour of the appellant. Limitation - Being a Public Sector undertaking, there cannot be any malafide intention on the part of the appellant to suppress the facts with intent to evade payment of service tax. The Department has not established any positive act of suppression on the part of the appellant. Taking note of these facts, we are of the view that the demand raised invoking extended period cannot sustain. We hold that the Show Cause Notice is time barred. The issue on limitation is also answered in favour of the assessee. In the result, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged and collected from the customers. Thus BSNL has paid service tax on gross call charges inclusive of the commission paid to PCO operator. Therefore Show Cause Notice was issued to the appellant proposing to demand the service tax on the short paid amount of discounts to PCOs. The Show Cause Notice proposed to impose penalties also. After due process of law, the Original Authority confirmed the demand along with interest and imposed penalties. Hence this appeal. 2. The Ld. Counsel Shri S. Durairaj appeared and argued for the appellant. It is submitted that the period involved is from October 2008 to January 2011. The appellant has paid service tax on the net amount of the Public Call Office operator charges after excluding the discount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision was followed by Tribunal in BSNL, Bijapur, Karnataka reported in 2014-TIOL-3033-CESTAT-Bang. 8.4 The argument of the Ld.AR, that after the amendment to Sec.65 (105) (zzzx) the said decision will not apply is countered by the counsel for appellant by relying on Notification No.2/2011. 9. The Notification No.2/2011-ST dt.1.3.2011 has inserted an Explanation in Rule 5, clause (1) of Service Tax (Determination of Value) Rules, 2006. The said Explanation is as under : 3. In the said rules, in rule 5, after sub-rule (1), the following Explanation‟ shall be inserted, with effect from the 1st day of March 2011 namely :- Explanation.- For the removal of doubts, it is hereby clarified that for the services specified in sub-clause (zzzx) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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