Case Law Details
Brief of the Case
In the case of Quality Council of India Vs. CC, New Delhi, it was held that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply. Inadvertent non-payment is to be met within the normal limitation period and the burden is on Revenue to prove allegations of wilful misstatement. The onus is not on the assessee to prove its bona fides.
Facts of the Case
Appeal is filed against order in original dated 25/05/2009 in terms of which service tax demand of Rs. 1,02,40,938/- for the period 2003-04 to 2007-08 was confirmed under “Technical Inspection and Certification Agency” service along with interest and penalties by invoking the extended period for wilful misstatement/suppression of facts. The adjudicating authority held that the service rendered by the appellant fell under Technical Inspection and Certification Agency service and passed the impugned order.
Contentions of the assessee
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