BRIDGESTONE AGENCIES Vs. COMMR. OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) The appellant is required to pre -deposit Rs. 2,33,222/ - towards Service tax and penalty of like sum besides Rs. 1000/ - under Section 77 and Rs. 100/ - per day in terms of Section 76 of the Finance Act. The appellants are holders of Service Tax Registration under the category of Authorized Service Station Services. They were also engaged in the activity of providing taxable services under the category of Business Auxiliary Services. The allegation is that they have contravened the provisions of Sections 68 and 70 of the said Act. The allegation is that they did not pay the Service Tax in respect of the activity covered under the category of Business Auxiliary Services and evaded Service tax. The appellants have taken the plea of time bar, as they were already covered by the activities pertaining to Authorized Service Station Services and were filing monthly returns with the department.

(2.) THE learned Counsel submits that there was no intention to evade duty. They had entered into an agreement with Centurion Bank, Ing Vysya Bank, ICICI Bank, Citi Financial Services, etc. which does not come within the ambit of Business Auxiliary Services. He relies on several judgments to plead the case on time bar. He submits that the time bar has not been adverted by the authorities below. He prays for total waiver of pre -deposit on the ground of time bar.

(3.) THE learned SDR submits that the appellant had not furnished any information pertaining to their activity of Business Auxiliary Services with various banks. The learned SDR reads out the order of the authorities below and submits that the information was not given to the department and therefore, it follows that there was intention to evade duty.