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2016 (11) TMI 1007 - ALLAHABAD HIGH COURT

2016 (11) TMI 1007 - ALLAHABAD HIGH COURT - TMI - 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 limitation has been decided in favour of the assessee by the Ist Appellate Authority. The department thereafter went in appeal but the Tribunal has not addressed this issue at all and has proceeded to .....

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le Bharati Sapru And Hon'ble Vinod Kumar Misra, 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 filed under Section 35-G of Central Excise Act, 1944 against the order dated 28.08.2009, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Service Tax Appeal No.295 of 2 .....

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in the circumstances of the case, the Tribunal is 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. The only circumstance, he has argued that under which the limitation could have been enlarged would be in a case where there has been some positive act on the part of the party to establish either wilfu .....

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