TMI Blog2010 (1) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... work, by collecting the process charges for the period from 10.09.2004 to 28.02.2005 was liable to service tax in terms of the provisions of Section 11A of the Act, on the premise that there was suppression of facts on the part of the assessee. held that-suppression not attributable for period prior to the issue of notification- impugned order sustainable-appeal is dismissed. - 93 of 2009 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was suppression of facts on the part of the assessee. 2. On perusal of the order passed by the adjudicating authority we find that there is not even a finding about the suppression of facts on the part of asessee, which could have enabled the adjudicating authority to invoke the provisions of Section 11A of the Act. The appellate commissioner has rightly noticed this aspect of the matter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing certain products of its sister concern for this period should not have been either held to be bad or interfered by the appellate commissioner and should not have been confirmed by the Tribunal and this order of the Tribunal gives rise to a question of law warranting examination in this appeal under Section 35G of the Act. 4. We find that the very liability is under Section 65(19) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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