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2011 (7) TMI 281 - CESTAT, NEW DELHIAccreditation of laboratories - Technical Inspection and Certification Service - accreditation activity undertaken by Appellant M/s. NABL is to recognise the competence of laboratories as to whether international standards are applied in developing the management system for quality and technical operations. - appellants have not paid the service tax for the period in question - They have also not filed any Service Tax Return under Technical Inspection and Certification Service - Commissioner has held that in view of suppression of fact with intent to evade service tax, extended period is applicable - Regarding objection of jurisdiction, Commissioner has held that ADG, DGCEI has powers of Commissioner of Central Excise on all India basis under Notification No. 3/2004-ST, dated 11-3-2004 and show-cause notice issued by ADG, DGCEI can be adjudicated by the Commissioner of Service Tax - As regards making show-cause notice issued by ADG, DGCEI answerable to Commissioner of Service Tax but case adjudicated by Commissioner (Adj.), under Notification No. 16/2007-ST, Chief Commissioner can assign the work of adjudication to any of Commissioner working under him - the appellant have not been able to establish the prima facie case. They have not claimed any plea of financial hardship also. We direct each of the appellants to pre-deposit 30 per cent of the Service Tax amount within six weeks
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