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2018 (8) TMI 360 - CESTAT HYDERABADLevy of service tax - Since appellant have some excess capacity and they also engaged in Bullet proofing and Mine proofing vehicles for Para military force and CRPF and BSF - benefit of N/N. 12/2003-ST - Extended period of limitation - Held that:- The appellant is liable to pay the service tax w.e.f 16.05.2005 as they were processing the goods for their clients namely the Para Military forces, CRPF etc. However, these activities of the appellant were fully in the knowledge of the Department and they have not suppressed any facts. In fact, the Department had themselves issued a show cause notices alleging that these activities amount to manufacture activity excise duties and subsequently, dropped those demands. Therefore, the extended period of limitation cannot be invoked in this regard and no penalty can also be imposed on the appellant for the same reason. Benefit of N/N. 12/2003-ST - Held that:- The Original Authority was fully willing to extended benefit of the abatement under the notification but the process had not submitted the relevant documents to substantiate for claim the abatement - It is a fit case to be remanded back to the Original Authority to enable the assessee to produce necessary documents. Appeal allowed in part and part matter on remand.
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