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2018 (10) TMI 652 - AT - Service TaxMaintenance or repair service - Extended period of limitation - appellant undertook job work with regard to de-shelling and re-shelling of old and worn out sugar mills rollers supplied by various sugar mills - Department issued SCN invoking extended period of limitation alleging that the activities of the appellant are covered under the category for service of ‘maintenance or repair’ - Held that:- An identical issue was the subject matter of the decision in the case of M/s.Jagat Machinery Pvt.Ltd. v. 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 Tribunal also dealt with the issue of limitation and held that inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them - 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 entire facts were being placed by the appellant before their Jurisdictional Central Excise Authorities, in which case no malafide can be attributed to them so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant.
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