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M/s Noble Detective & Security Service Pvt. Ltd Versus Commissioner of Service Tax

2016 (10) TMI 798 - CESTAT AHMEDABAD

Extended period of limitation - the demand issued prior to October 2000 being period more than 5 years, barred by limitation - whether the appellant is justified in holding that in the absence of any suppression of facts, the extended period of limit .....

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ld be applicable to the demand for the period after October 2000. In the result, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) to address all the issues including applicability of extended period of limitati .....

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ndent : Shri Sameer Chitkara, A.R. (Addl. Commissioner) ORDER Per Dr. D.M. Misra None present for the Appellant. Heard the learned Authorized Representative for the Revenue. 2. This is an appeal filed against OIA No. 58/2009/STC/LMR/ COMMR-A-/AHD, dt .....

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Security Agency Services for which they were registered with the Central Excise department. A demand notice was issued to them on 30.03.2006 for recovery of Service Tax allegedly short paid for the period 1999-2000 to 2003-2004 as the gross taxable .....

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ct, 1994. Aggrieved by the said order, the Appellant had filed an appeal before the learned Commissioner (Appeals), who rejected their appeal for non-compliance with the provisions of Section 35F of Central Excise Act, 1944. Hence, they preferred the .....

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lakhs before the Commissioner (Appeals) and participated in the de-novo proceeding. 4. The learned Commissioner (Appeals) remanded the matter to the Adjudicating Authority with an observation that the Show Cause Notice cannot be issued beyond 5 year .....

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ifically pleaded that the demand is totally barred by limitation for the entire period from 1999 to 2004 , the learned Commissioner (Appeals) has considered their submission partly and held that the demand issued prior to October 2000 being period mo .....

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