9911796707
TMI Blog2024 (10) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... SUNDHARA A.G.K.,N.H. MURALIDHAR, AND AMBA PRASAD N.H. VERSUS THE BRUHATH BANGALORE MAHANAGARA PALIKE [ 2024 (1) TMI 8 - KARNATAKA HIGH COURT] and is well settled that appellant is liable to pay service tax. Extended period of limitation - HELD THAT:- There is no suppression of any material facts with an intention to evade payment of service tax. It is an admitted fact that the training extended by the appellant to unemployed youth of Scheduled Caste and Scheduled Tribe and Minority communities, and it is sponsored by BBMP. Further, it is found that no service tax amount was included, while fixing the consideration for such training. As held by the Hon ble Supreme Court in the matter of ANAND NISHIKAWA CO. LTD. VERSUS COMMISSIONER OF CENTRAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electrical fittings, furniture etc., had to be shared between the two parties at rate of 50% each. 3. The Respondent demanded service tax for the above said activity under the category of Commercial Training or Coaching Service as defined under Section 65(105)(zzc) of the Act and a Show Cause Notice was issued. Adjudication Authority as per the impugned order dated 10.08.2012 confirmed the demand of service tax along with interest and also imposed penalties under various provisions of Finance Act, 1994. Aggrieved by said order, present appeal was filed. 4. When the appeals came up for hearing, Learned Counsel for the appellant submitted that during the pendency of the appeal, the appellant and similarly placed assessees had approached BBMP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to willful suppression. The Learned Counsel relied on the judgment of Hon ble High court of Kerala in the matter of CC Vs. Cochin Minerals and Rutiles Ltd (2010 (259) ELT 182 (Ker)), wherein it is held that:- 11. An examination of the above three judgments makes it abundantly clear that it is not in every case where there is short levy or short payment or no levy, etc. that the extended period of limitation is made available to the department for recovery of the amount of tax which escaped assessment. It is only in those cases where there is wilful and deliberate suppression of the fact, such extended period of limitation is available to the department. An element of deception or malpractice is a necessary concomitant of wilful and delibera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. The issues before us are whether the service provided by the appellant is liable to be considered as service under the category of Commercial Training or Coaching Services and whether the demand can be confirmed by invoking extend period of limitation as confirmed by adjudication authority. Since, the issue on merit is considered by the Hon ble High Court in W.P No. 44252 of 2015 (LB-BMP) and is well settled that appellant is liable to pay service tax. 10. However, for invoking the extended period of limitation, as on date, there is no admissible evidence to conclude that the appellant has received the entire service tax from BBMP as per the judgment of the Hon ble High Court. Fact being so, the Tribunal can consider the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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