2014 (12) TMI 663

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..... - Held that:- There is a clear finding by the Appellate Authority about the absence of malafide on the part of the appellant, the same finding would be applicable for the purpose of limitation. If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also. Accordingly, we set aside the impugned order on the ground of demand being barred by li .....

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..... earing for the appellants submits that the benefit of small scale exemption Notification No. 6/05-ST does not stand extended by lower authorities on the ground that the services provided by them are the branded services and as such excluded from the applicability of the notification. She, however, submits that the appellant vide their letter dated 12th July 2004 had very clearly informed the depar .....

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..... ax and interest before issue of show cause notice for the period of October 2007 to March 2008. Thus, there was no malafide intent on the part of the appellants and penal action is not justifiable and relied upon the case of CCE vs. Eastern Security Concern (2005) 3 STJ 714 (Tribunal Kolkata). 4. In as much as there is a clear finding by the Appellate Authority about the absence of malafide on .....

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