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2012 (12) TMI 478 - AT - Service TaxReconditioning of old and worn out rollers - not paying of Central Excise duty - service tax demand - assessee invoking period of limitation - Held that:- Activity of reconditioning of old and worn out shells was liable to Service Tax only with effect from 16.6.2005. As in the present case the period involved in the present appeal is upto February, 2006, demand upto 16.6.2005 was not sustainable on merits. The period is upto February, 2006 for which the return is required to be filed on 25.4.2006, show cause notice stand issued on 27.4.2007 i.e. beyond the normal period of limitation. The appellants have reversed the credit in respect of pig iron used in the manufacture of excisable goods as also for re-shelling of old rollers. This fact stand duly reflected in their RG 23A Part II which was filed along with the return. As such, it cannot be said that the appellant has suppressed the activity of re-shelling of rollers from the Revenue with an intention to evade the duty, thus merits in the appellants plea of limitation. The demand is also held to be barred by limitation - in favour of assessee.
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