2010 (6) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... value not declared. Held that- demand hit by time barred. Impugned order set aside. - ST/395/2009-Mum - A/846/2010-WZB/AHD - Dated:- 30-6-2010 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY: S/Shri G. Natarajan and R. Subramanya, Advocates, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - The appellant is engaged in providing taxable service which is covere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ngly, the Commissioner (Appeals) has held that non-declaring the particulars to the Department amounts to suppression of facts to evade tax liability. 3. Learned advocate has drawn my attention to the Board's Circular No. 87/05/2006-S.T., dated 6-11-06. By taking note of the fact that there were certain doubts in respect of the activities undertaken by various motor vehicle dealers and service s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X