9911796707
TMI Blog2006 (6) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... firming demands of Service Tax and imposing penalties. the appellants had rendered consultancy engineering services to their clients M/s. B.S. Refrigerators and M/s. B.S Appliances. They have raised debit notes for the value of services including the service tax therein. However, the said value of services including the service tax was not realized by them. Therefore they had kept demanding the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Anand Nishikawa Co. Ltd. v. CCE, Meerut, 2005 (188) E.L.T. 149 (S.C.) wherein it has been clearly laid down by the Apex Court that when the facts are not suppressed then the demands would be barred by time. 2. We have heard both sides in the matter and have perused the records. T. Velu Pillai & Co., Chartered Accountants have issued certificate based on the verification of books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax - (1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of taxable service. The appellants have been filing returns and informing the department about the non-receipt of the value of services rendered by their customers and about the nonpayment of the same. The department is aware of these facts as the returns have been filed. Therefore, the issue of show cause notice beyond the period of one year is barred by time. For the reasons stated above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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