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2018 (4) TMI 1406 - AT - Service TaxMaintenance and Repair Services - re-conditioning of old and worn out Sugar Mill Rollers from other sugar mills - Held that: - an indentical issue was the subject matter of the said decision of the Tribunal in the case of Jagat Machinery Pvt. Ltd. vs. Commissioner [2012 (12) TMI 478 - CESTAT NEW DELHI], wherein it stands held that the activity of re-conditioning of old and worn out shells of Sugar Mills Rollers, shall be liable to service tax only with effect from 16.06.2005 - the activity of re-conditioning of old and worn out sugar mills rollers would not be taxable prior to 16.06.2005. Time limitation - Held that: - the department visited the factory on 28.10.2005 and all the details were submitted by the appellant to the department on 02.03.2006 and still the SCN was issued on 02.07.2007 - no malafide can be attributed to them so as to invoke the longer period of limitation. Appeal allowed on merits as well as limitation.
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