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TMI Blog2024 (10) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2011 relied by the Appellant, on very same issue of supplying bedsheets to passengers of Railway, proceedings demanding service tax under Business Auxiliary Services was dropped by the Adjudication Authority in the matter of M/s. Poorvanchal Caterers, Patna. Moreover, as submitted by the Appellant, there is no dispute that no amount towards service tax was received by the Appellant from IRCTC for supply of bed rolls and they have not received any payment from the train passengers to whom such services is provided. Moreover, during investigation, when statement was recorded, the partner of the Appellant categorically stated that they were paying service tax for the other activities and having service Tax registration. However, they have n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration in 2006 under the category of Outdoor Catering and Dry Cleaning service , they have not paid service tax on the amount received from Railway Divisions in respect of supply of bed rolls on the reasonable believe that the service provided by them was not liable to service tax. Thereafter, Adjudication authority vide impugned order confirmed the service tax by invoking the penal provisions also. Aggrieved by said order, present appeal is filed. 3. When the appeal came up for hearing, Ld. Counsel for the Appellant draw our attention to letter dated 02.01.2009 addressed to Assistant Commissioner, Anti-evasion, New Delhi and submitted that pursuant to the enquiry from the office of the Commr. of Service Tax C. No. DL/ST/AE/ENQUIRY/87/05/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Appellant had contravened the provision. In this regard Ld. Counsel submits that mere allegation regarding contravention of provision and Act/Rules are not enough to reach a finding regarding suppression of fact to invoke extended period of limitation. Ld. Counsel relied on the following decisions; i) M/s Asok Engineering Works Vs. Collector 1987 (31) ELT 107 (Т). ii). M/s Shree Bhadrahad Chemicals Vs. Collector . iii). M/s Hyderabad Asbestos Cement Vs. Collector -1990 (47) ELT 590 (T). iv). M/s Techno Invest India Vs. Collector (1990 (47) ELT 665 (Т). v). M/s Associated Strips Vs. Collector (1990 (50) ELT 490 (T). 6. Further in the matter of M/s Pushpam Pharmaceutical Company vs CC (1995 (78) E.L.T 401 (SC), the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as input credit to the service recipient. In the present case IRCTC/Railways is the service recipient and it is a Revenue neutral situation. 9. Ld. Authorised Representative for the Revenue reiterated the finding in the impugned order and submits that the issue is no more res integra. As per the decision of the Hon‟ble Madras High Court in the matter of M/s. Premier Garment Process Vs. CCE ST, Chennai (2022 (10) TMI 881 Madras, the issue is settled and the activities of the Appellant is subject to service tax. Similar view was taken in the matter of M/s Hakamichand D Sons Vs CST-ST-Ahmedabad (2022 (5) TMI 481 Cestat, Ahmedabad. Thus, even if the appellant failed to collect service tax, service tax liability for providing such servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded, the partner of the Appellant categorically stated that they were paying service tax for the other activities and having service Tax registration. However, they have not paid service tax for the amount received from the Railway on the presumption that no Service Tax is liable to be paid by them. 11. Facts being so and considering the various decisions relied by appellant, longer period cannot be invoked, when issue involved is interpretation of the complex provision of law and where there is no deliberate attempt to escape from payment of duty. 12. Considering the above, the demand of Service Tax for the extended period and penalty imposed as per impugned orders are set-aside. Matter is remanded to Adjudication Authority to asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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