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2018 (7) TMI 694 - AT - Service TaxBusiness Auxiliary Services - activity of cutting or slitting of Iron and Steel Coils into sheets or into narrow width coils as per the requirement of the customers - demand raised by invoking extended period of limitation - Held that:- It is a fact that a lot of litigation was going on during the relevant period about the said activities being manufacturing activities or not - the appellants registered themselves with the department on 20.09.2006 in which case the activities being under taken by them came to the notice of the Revenue. Even then a period of around three years was taken by the Revenue to issue SCN for the past period. There is no justification, for invocation of extended period in such a scenario - demand barred by limitation. Penalty - Held that:- As it is already held in favor of the appellant on the point of limitation and has set aside the demand, in which case no penalty would be leviable on the assessee - penalty set aside. Demand of service tax on the packing materials - Held that:- Apart from the fact that the Notification No. 12/2003 excludes the value of the materials sold, the demand has been made under Rule 5 of Service Tax (Determination of Value) Rules, which Rules has already been struck down by the Hon’ble Delhi High Court in the Case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. UOI [2012 (12) TMI 150 - DELHI HIGH COURT] - decided against Revenue. Appeal allowed - decided in favor of appellant.
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