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2016 (7) TMI 658 - CESTAT HYDERABAD

2016 (7) TMI 658 - CESTAT HYDERABAD - 2016 (45) S.T.R. 181 (Tri. - Hyd.) - Extended period of limitation - Validity of SCN issued after one year from the date of knowledge - Maintenance & repair services - failure to discharge service tax liability or file ST-3 returns. - Held that:- In the show-cause notice, it is not stated that there was delay on 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 .....

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rate 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. - Demand set aside - decided in favor of assessee. - ST/1317/2012 - Final Order No. A/30526/2016 - Dated:- 16-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) None for the appellant. Ms. Soumya, Assistant Commissioner (AR) for the respondent. ORDER The ap .....

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rieved the appellant filed appeal. The Commissioner (Appeals) vide the impugned order upheld the same. Hence the present appeal. 2. None appeared for appellant. The appellant has filed a request to decide the case on merits as per the grounds stated in the appeal. The foremost contention raised in the appeal is that the demand is barred by limitation. According to appellants, the Department issued summons to the appellant to furnish details on 02/08/2008 and statement of Shri A. Viswanathan, the .....

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s her argument, she stressed on the discussion made in the impugned order which is as under:- 7. … …The appellant's contention that the Department has got knowledge of the facts on 15/09/2008 when the statement of Shri A. Viswanathan, Manager of the appellants has been recorded and show-cause notice was issued later on 14/10/2010 after a lapse of 2 years 1 month is devoid of any substance. Since no such details were made available to the Department, the Superintendent wrote a l .....

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