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CCE., Bhopal Versus Bharat Heavy Electrical Ltd. - 2012 (2) TMI 298 - CESTAT, NEW DELHI - Service Tax

......... 2003 and 10.9.2004 to 30.9.2006 which were subject matter of show cause notices dated 8.4.2004 and 19.4.06. When the material facts were known to the Department since BHEL is a giant sector and its activities are scrutinized by Authorities, the facts and circumstances did not give rise to suppression of facts for taxing under Finance Act, 2004. He reiterates that the proceeding was time barred. 3. On the aforesaid factual matrix, when two show cause notices aforesaid are compared with present show cause notice, the sum and substance of the case demonstrates that activities of the appellant was well within the knowledge of the Department. When Revenue intended the respondents to be taxed under the category of Consulting Engineer Service , they should have issued notice forthwith. Therefore, the first Appellate order granting relief to respondent on time bar does not appear to be erroneous for which that does not call for interference. Accordingly, Revenue appeal is dismissed.



 

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