TMI Blog2013 (12) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... r, we have found prima facie case for the appellant inasmuch as they have been paying service tax in respect of the same activity from 1-6-2007 (the date with effect from which “mining service” became taxable) under the Head, Mining Service after obtaining the requisite registration from the department. Apparently “Mining Service” has been accepted as the appropriate service rendered by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liary Service (BAS) for the period from December 2005 to March 2007 in adjudication of a show-cause notice which was issued in January 2011 invoking the extended period of limitation. It has also imposed penalties on the appellant. The present application seeks waiver and stay in respect of these dues adjudged against the appellant. 2. After examining the records and hearing both sides, we note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prevailed in the department as regards the tax liability of the appellant for the period of dispute. In such circumstances, the extended period of limitation could not have been invoked by the department. We have heard the learned Additional Commissioner (A.R.) also, who has submitted that, there being no estoppel in tax matters, nothing stood in the way of the department demanding service tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this category shows that the appellant did not want to hide anything from the department or to evade tax. Prima facie, the extended period of limitation was invoked without any basis. 3. The appellant has also claimed legitimate support from the decision in the case of CCE, Hyderabad v. Vijay Leasing Company [2011 (22) S.T.R. 553 (Tri-Bang.)] wherein a similar activity was held to constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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