2009 (7) TMI 442

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue filed the present appeal. After hearing both the sides, I find that the appellate authority has dropped the demand on the ground of limitation. For better appreciation relevant Para from the impugned order is reproduced:- "5.2.4 From the facts narrated above, it is seen that the star .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appropriate service. Due to lack of clarity on the subject on part of the department, the matter got delayed. I therefore find that the element of intent to evade ser vice tax is totally absent in the case on hand. The period covered in the SCN is October 2002 to April 2003 and the SCN was issued on 2-9-2005. Thus the entire SCN is beyond the normal period of limitation. In the absence of the "m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X