TMI Blog2011 (2) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... be so, no malafide can be attributed to the appellants with intent to evade payment of duty - Mere non-approaching the department or non seeking of clarification, by itself cannot be made a ground for invocation of longer period of limitation, unless the same is associated with a willful intent to evade payment of duty - find that the demand raised beyond the normal period of limitation against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed against the appellants on the allegation that during the period relevant for the purposes of their appeal, they had given space at their authorized service station to various financial institutions and the said activity on their behalf amounted to providing service to the various institutions and chargeable to service tax under Business Auxiliary Services. Learned advocate appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above circular, there was doubt in the field as regards coverage of above activity under the category of Business Auxiliary service. The same stand clarified by the Board's notification dated 6.11.06. Inasmuch as the period is much earlier to the issuance of said circular and the show cause notice stand issued on 24-7-08, the demand is required to be held as barred by limitation. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made a ground for invocation of longer period of limitation, unless the same is associated with a willful intent to evade payment of duty. The Tribunal has also taken note of the said circular in the relied upon decision of M/s. Maheshwari Bajaj. We find that the demand raised beyond the normal period of limitation against the appellant is clearly barred by limitation. We accordingly, set-asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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