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TMI Blog2024 (12) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has shown the details of exempted services in their all the ST-3 Returns and has also shown the fact that they were availing exemptions. Appellant in the ST-3 Returns had disclosed the value of services and also disclosed the exempted services for the relevant period and said facts nowhere disputed by the Ld. Adjudicating authority therefore, the revenue could not urge that there was suppression of facts by the appellant with an intent to evade payment of service tax. It is also found that it is admitted facts that Appellant acted as sub-contractor to M/s L T. It also to be noted that at the relevant time there were conflicting decisions of the Tribunal regarding payment of service tax by a sub-contractor and it is only when the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etro in respect of which the appellant had claimed to have provided works contract service which on scrutiny found to be Manpower Supply services and was not exempted as claimed by the them under Notification No. 25/2012-ST. Similarly, it was observed that the Appellant has claimed exemption to the supply of manpower supply to SEZ wherein they acted as sub-contractor to M/s. L T who was awarded the main contract. Further, on scrutiny of the ST-3 returns vis- -vis the documents withdrawn it was also noticed that the appellant had charged and collected service tax of Rs. 3,67,88,644/- during the period July 2012 to March 2015 whereas they have assessed the service tax of Rs. 3,43,83,960/- in their statutory returns, which resulted into the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces as the Supreme Court Judgment dtd. 07.04.2018 in the case of UOI Vs. M/s. Inter-continetal Consultants Technocrats Pvt. Ltd. The impugned order covers the period Upto March 2015, so the taxable value in this case would be restricted to 3.5% service charges of the gross wages in the work order amount which is explicitly mentioned in all the contracts executed in M/s L T. 2.1 He also submits that as can be seen from the ST-3 returns filed by the appellant to the department during the period 01.07.2012 to 31.03.2015, the detail of exempted services was always reflected in the return along with the exemption notification but department never objected to the same till the DGGI initiated inquiry against the appellant. As the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 on the ground that the benefits and exemptions claimed by the appellant is not correct and they required to pay the service tax. We find from the records and copy of ST-3 produced before us that appellant had been filing the ST-3 returns regularly to their Jurisdictional Range Officers. It is on record that the appellant shown all the details in ST-3 Returns. We find that Appellant has shown the details of exempted services in their all the ST-3 Returns and has also shown the fact that they were availing exemptions. 4.2 We also find that Appellant in the ST-3 Returns had disclosed the value of services and also disclosed the exempted services for the relevant period and said facts nowhere disputed by the Ld. Adjudicating authority there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation cannot be invoked by the Department. In Continental Foundation Joint Venture v. Commissioner of Central Excise, Chandigarh [2007 (216) E.L.T. 177 (S.C.) = 2007 taxmann.com 532 (SC)] the Hon ble Supreme Court held that when there is a scope for entertaining a doubt about the view to be taken, the extended period of limitation cannot be invoked. 4.4 We find that there is nothing on record to show that any suppression of facts or wilful misstatement were made on the part of the appellant who has filed periodical ST-3 return regularly and disclosed all necessary details as required. In these circumstances charge of suppression or willful misstatement with intention to evade Service Tax cannot be alleged against Appellant. For thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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