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TMI Blog2015 (1) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... Miscellaneous Appeal has been directed against the Final Order dated 12-3-2009 passed in Final Order No. 255/09 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The appellant has issued a show notice dated 17-3-2001 along with a working sheet, wherein the respondent has been directed to pay Service Tax to the tune of Rs. 3,12,470. In pursuance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial questions of law have been settled for consideration : (a) When suppressions of facts with an intention to evade service tax clearly existed in the present case (as discussed in para 9 supra) can the Hon'ble CESTAT set aside the entire demand of service tax based on the comments of the lower appellate authority to waive the penalties? (b) Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellaneous Appeal is disposed of on merits on the basis of the contention putforth by the side of the appellant. 5. The learned counsel appearing for the appellant has sparingly contended that along with show cause notice, an annexure has been given to the respondent, wherein the periods started from April, 2000 to August, 2000 is not barred by limitation and the Appellate Tribunal has reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en mentioned in Annexure-II, started from April, 2000 to August, 2000. Since the matter is liable to be remitted to the file of the Appellate Tribunal, the substantial questions of law settled in the present Civil Miscellaneous Appeal need not be decided. 7. In fine, this Civil Miscellaneous Appeal is allowed without cost and the order passed in Final Order No. 255/09 is set aside and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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