TMI Blog2016 (7) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of appellant in furnishing the details necessary for computation. There is no whisper in the show-cause notice that due to delay caused on the part of appellant, it was not possible to collect details. In any case, after issuance of summons on 02/09/2008, the statement of Mr. Viswanathan was recorded on 15/09/2008. Therefore it can be said that Department had acquired knowledge at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the services of re-treading of old tyres which fall under the category of 'maintenance repair services'. Though the appellant took registration in 2007, they did not discharge their service tax liability or file ST-3 returns. A show-cause notice dated 14/10/2010 raising a demand of for the period from 01/04/2007 to 31/03/2010 was issued. After due process of law, the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR Ms. N. Soumya strongly argued that the appellant had not disclosed all details and therefore the Department did not have the required details to determine the service tax which was due from the appellant. That therefore the notice issued is legal and proper. To canvass her argument, she stressed on the discussion made in the impugned order which is as under:- 7. The appellant's conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax, Kakinada submitted their income tax returns along with Profit Loss Account and balance sheets for the financial years 2007-08 and 2008-09 4. I have heard the rival submissions. The show-cause notice is dated 14/10/2010. It is seen stated in para 5 6 of the show-cause notice that in response to the summons dated 02/09/2008, the appellants furnished details. Based on the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in furnishing information or did not co-operate with the investigation/inquiry, the findings of the Commissioner(Appeals) that the details furnished was insufficient to compute liability is based on mere assumptions. It is proved that Department acquired knowledge on 15/09/2008. In view thereof, I hold that the demand is time-barred and therefore unsustainable. The appeal is allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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