TMI Blog2017 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be confined to the normal period provided under Section 73 ibid. Since the show cause proceedings were initiated beyond the normal period, I am of the considered view that the same is clearly barred by limitation of time - appeal allowed - decided in favor of appellant. - ST/55594/2013[SM] - A/54123/2017-SM[BR] - Dated:- 13-6-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of iron ore fines to the port of export, the appellant utilized the services of goods transport agency. During the disputed period i.e. 25.09.2006 to 31.03.2009, the Department proceeded against the appellant for confirmation of the service tax demand on GTA service on the ground that the appellant was liable to pay service tax under reverse charge mechanism as a recipient of such servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TVS Ltd. 2016 (43) S.T.R. 418 (Tri.-Chennai), S.B. Logistics Vs. CCE, Cus. S.T. Belgaum - 2016 (41) STR 545 (Tri. -Bangalore) and also the decision in the case of Reliance Industries Ltd. Vs. C.C.E. S.T., Mumbai 2016 (44) S.T.R. 82 (Tri.- Mumbai). 4. On the other hand, ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. 5. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eutral. Therefore, demand, if any, should be confined to the normal period provided under Section 73 ibid. Since the show cause proceedings were initiated beyond the normal period, I am of the considered view that the same is clearly barred by limitation of time. I find that this Tribunal in the case of Reliance Industries Ltd. (Supra) has held in the case of revenue neutral situation, extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral. This being the case the invocation of extended period of limitation is clearly not justified :- (a) Reliance Industries Ltd. v. CCE - 2009 (244) E.L.T. 254 (Tri.) (b) CCE v. Indeos ABS Ltd. - 2010 (254) E.L.T. 628 (Guj.) (c) Mafatlal Industries Ltd. v. CCE - 2009 (241) E.L.T. 153 (T); affirmed by the Apex Court by dismissing the Civil Appeal reported in 2010 (255) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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