TMI Blog2015 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... T-3 returns. That once correct calculations have been shown by the appellant then, there cannot be any intention to evade payment of service tax, therefore, extended period cannot be invoked and that show cause notice was time barred. It is observed from the relied upon case laws that the issue involved is no more res-Integra. In the case of Commissioner vs. Megnmani Dyes & Intermediate Ltd. (2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od 2005-06 dt 2006-07 and show cause notice was issued on 1/2/2010 - Decided in favour of assessee. - Appeal No. ST/10518/2014-SM - Order No. A/12338/2014 - Dated:- 26-12-2014 - Mr. H.K. Thakur,JJ. For the Petitioner : Sh. Rahul Patel For the Respondent : Sh. G. Jha, AR ORDER Per : Mr. H K Thakur; This appeal has been filed by the Appellant with respect to OIA No. AHM-SVT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2)STR 458 (Tri.Ahmd.)] (b) Commissioner vs. Meghmani Dyes Intermediates Limited [2013(288)E.L.T 514 (Guj)] (c) Bhansali Engg. Polymers Limited. Vs. CCE, Bhopal [2008(232) ELT 561 (Tri. Del.)] (d) Johnson Mattey chemical India P. Limited vs. CCE, Kanpur [2014(34) STR 458 (Tri.Del.)] 3. Sh. G. Jha (AR) appearing on behalf of the Revenue argued that extended period is applicable in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was time barred. It is observed from the relied upon case laws that the issue involved is no more res-Integra. In the case of Commissioner vs. Megnmani Dyes Intermediate Ltd. (Supra) it has been observed by jurisdictional Gujarat High Court that if, prescribed returns are filed by an appellant giving correct information then extended period cannot be invoked. In the present proceedings also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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