{"id":235423,"date":"2006-07-26T00:00:00","date_gmt":"2006-07-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dolphine-detective-agency-vs-commissioner-of-c-ex-on-26-july-2006"},"modified":"2015-10-02T19:33:02","modified_gmt":"2015-10-02T14:03:02","slug":"dolphine-detective-agency-vs-commissioner-of-c-ex-on-26-july-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dolphine-detective-agency-vs-commissioner-of-c-ex-on-26-july-2006","title":{"rendered":"Dolphine Detective Agency vs Commissioner Of C. Ex. on 26 July, 2006"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Bangalore<\/div>\n
Dolphine Detective Agency vs Commissioner Of C. Ex. on 26 July, 2006<\/div>\n
Equivalent citations: 2007 6 STT 151<\/div>\n
Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
T.K. Jayaraman, Member (T)<\/p>\n
1. This appeal has been filed against the OIA No. 197\/2005, dated 27-9-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore.\n<\/p>\n
2. Revenue proceeded against the appellants on the ground that they had not paid Service Tax in respect of Security Services rendered by them for the period from 16-10-1998 to 30-9-2002. The Adjudicating Authority confirmed demand of Rs. 19,43,906\/- with interest. Further, he imposed penalties of Rs. 500\/-Under Section 75A; Rs. 200\/- per day till the date of payment of Service Tax Under Section 76. He also imposed a penalty of Rs. 38,87,812\/- Under Section 78. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the demand of duty and penalties imposed Under Section 75A and Section 76. However, he set aside the penalty Under Section 78 as the prior approval of the Commissioner of Central Excise had not been obtained by the Adjudicating Authority. The appellants are highly aggrieved over the impugned order.\n<\/p>\n
3. Shri K.S. Ravi Shankar, the learned Advocate, appeared for the appellants and Shri Ganesh Havanur, the learned SDR, for the Revenue.\n<\/p>\n
4. The learned Advocate submitted that the appellants were under a bona fide belief that they were entitled to the benefit of exemption Notification No. 56\/98-ST, dated 7-10-1998. It is seen that the Show Cause Notice was issued on 22-1-2004 for demanding Service Tax for the period from 16-10-1998 to 30-9-2002. As there is no suppression of facts, the entire demand is barred by limitation.\n<\/p>\n
5. The learned SDR reiterated the orders of the lower authority.\n<\/p>\n
6. We have gone through the records of the case carefully. We find that the Commissioner (Appeals), in the impugned order, has given the following finding:-\n<\/p>\n
The second question is whether extended period is invokable. They have argued that their activity of security service was known to the department in year 2000 when they received a notice from Superintendent, Central Excise, Hubli calling upon them to register and pay service tax with effect from 16-10-1998. They replied to this notice OC No. 502\/2000, dt. 28-2-2000 on 3-4-2000 claiming exemption under Notification 58\/98-ST (sic). The department it appears took no further notice of the appellant although it was in full knowledge of TRLJ clarification in this regard and there was no ambiguity with regard to applicability of the exemption as far as department was concerned.\n<\/p>\n
The department after a substantial lapse of time booked an offence case in 2002 and started issuing summons from July, 2002 onwards. In response the appellants obtained service tax registration on 2-9-2002 but still failed to comply with requirement of paying service tax and supplying information required by department. They responded to departmental summons by way of a letter dated 3-12-2002 addressed to the Assistant Commissioner of Central Excise, Hubli referring to their previous correspondence to Superintendent of Central Excise, Hubli. In these circumstances department collected necessary records by visiting their office and their Income tax returns from Income tax Department showing their receipts from their clients.\n<\/p>\n
In light of above narration, borne out by the records of this case, I find there is some merit in the claim of the appellants that demand of extended period is hit by limitation. There is no doubt that department was aware of appellants’ taxable activity at least four years prior to the issue of Show Cause Notice. They did not react to appellants’ claim of exemption although they were fully aware of TRU clarification in this regard. The department cannot defend its inaction.\n<\/p>\n
After making the above observations, the learned Commissioner (A) makes a volte face and holds that the bar of limitation is not applicable. We do not agree in view of the settled law in the matter reiterated by Apex Court’s decision in the case of Nizam Sugar Factory v. CCE, A.P. – 2006 (197) ELT 465 (S.C.) wherein it is held that when all relevant facts are in the knowledge of the authorities, suppression cannot be alleged and demands are not sustainable. The ratio of the above case will be squarely applicable to the present case. As the Show Cause Notice has been issued beyond the normal period, the demands are time barred. Therefore, we allow the appeal with consequential relief.\n<\/p>\n
(Pronounced in open Court on 26-7-2006)<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Bangalore Dolphine Detective Agency vs Commissioner Of C. Ex. on 26 July, 2006 Equivalent citations: 2007 6 STT 151 Bench: S Peeran, J T T.K. ORDER T.K. Jayaraman, Member (T) 1. This appeal has been filed against the OIA No. 197\/2005, dated 27-9-2005 passed by the Commissioner of Central […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235423","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nDolphine Detective Agency vs Commissioner Of C. 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