TMI Blog2008 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice, the proceedings flowing from such a defective SCN, are neither legal nor proper - we set aside the impugned Order on the ground of limitation without going into the question of taxability of maintenance and repair charges prior to 1-7-03 - ST/39/2007 - A/14/KOL/2008 - Dated:- 3-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D. N. Panda, Member (J) [Order per: C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the same. He, further, states that the Adjudicating Commissioner has wrongly applied the decision in the case of M/s Nokia (I) Pvt. Ltd. v. Commissioner of Customs, Delhi - 2006 (1) S.T.R. 233 (Tri.-Del.), whereas the same is not applicable, as unlike in the case of M/s Nokia (I) Pvt. Ltd . (cited supra), there was no supply or maintenance of soft-ware in this case. Finally, he very stro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived from the Jurisdictional Commissioner. 4. After hearing both sides, we find that the repair and maintenance of service undertaken by the appellants has been specifically brought under the Service Tax Net with effect from 1-7-03 and the appellants are paying the Service Tax from that date. The present demand is for the previous period when maintenance and repair services were not specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extension of period of limitation entails both civil and criminal consequences and therefore, the same must be stated in the show cause notice and the allegation in regard to suppression of facts must be clear and explicit in the notice so as to enable the noticees to reply thereto effectively. We also find force in the submission of the learned ACA for the appellants that the show cause notice do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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