TMI Blog2011 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... When there are divergent views extended period of limitation cannot be invoked. Mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. - ST/290 of 2008 and CO/316 of 2008 - ST/443/2011(PB) - Dated:- 23-8-2011 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Appearance: Shri Sonal Bajaj, SDR for the Appellants Per Archna Wadhwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing the precedent decision of the Tribunal in the case of Shilpa Colour Lab vs. CCE, Calicut reported in [2007 (5) STR 423 (Tri-Bang)] as also in the case of Bharat Sanchar Nigam Ltd. vs. Union of India reported in [2006 (2) STR 161 (SC)] and Adlab vs. CCE, Bangalore reported in [2006 (2) STR 121 (Tri)]. He has accordingly set aside the demand of duty against the respondents except a part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y invoking the extending period of limitation. It is seen that the said issue was the subject matter of consideration by the Government as also by the Tribunal. Government in its circular F.No. 233/2/2003-CX-4 dated 7.4.2004 addressed to the Punjab Colour Lab Association had clarified that service provider was entitled to claim exemption in respect of inputs, material consumed / sold to the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stands observed that mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the. Tribunal were in favour of the assessee, it has to be held that there was bonafide doubt about the inclusion of the cost of material in the cost of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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