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M/s Ashok Singh Academy Versus Commissioner of Customs, Central Excise & Service Tax

2016 (11) TMI 1007 - ALLAHABAD HIGH COURT

Appeal filed under Section 35-G of Central Excise Act, 1944 - time bar - levy of service tax on the appellant, although payment was received before 1.7.2003, when the service was not taxable under the Finance Act, 2003 - Held that: - the question of .....

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e of limitation definitely requires reconsideration by the Tribunal. The matter is remanded to the Tribunal for reconsideration of this issue. The Tribunal shall hear and decide the matter on merits and in accordance with law within the next three mo .....

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, JJ. For the Appellant : Rishi Raj Kapoor For the Respondent : S. P. Kesarwani ( Ssc-It ) ORDER Heard Sri Rishi Raj Kapoor, learned counsel for the appellant and Sri Praveen Kumar, learned counsel for the Department. This is a Central Excise Appeal .....

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e as under:- "(i) Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in levying service tax on the appellant, although payment was received before 1.7.2003, when the service was not taxable under the Fin .....

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legally justified in confirming service tax and penalty?" Learned counsel for the assessee argued that the matter, on merits, was clearly barred as there were no limitation to send notice for the period of May and June 2003 in the year 2006. Th .....

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ther argued that if a party had bonafidely believed in a legal situation no suppression could have been alleged. In the present case, the Ist Appellate Authority records as under :- "It becomes clear from the above correspondences that the fact .....

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1,62,508/- which quantification was accepted by the appellant. As such, the findings of the authorities below that the appellant had not disclosed the above factual position to the Revenue are contrary to the above evidence on record. Inasmuch as th .....

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