TMI Blog2017 (9) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order No. A/31406-31407/2017 - Dated:- 5-9-2017 - Mr. M. V. Ravindran., Member ( Judicial ) Sh. Karan Talwar, Advocate for the Appellant Sh. P. S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] These appeals are directed against Order s-in-Appeal Nos. VIZ-EXCUS-001-APP-094-095-16-17 dated 16.01.2017. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration in these appeals are the appellant is a service tax registrant under the category of Manpower Recruitment or Supply Agency Service, Security Service, Works Contract Service, Legal Consultancy Service and Goods Transport Agency Service; they discharged the service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable to be paid under the law is outside the provisions of the Act and conditions of limitations as prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable. He would relying upon the judgments of Division Bench of the Tribunal in the case of M/s Monnet International Limited 2017-TIOL-1023-CESTAT-Delhi and also on the decision of Hon ble High Court of Andhra Pradesh in the case of U Foam Pvt. Ltd., 1988 (36) ELT 551 (A.P.) and also the Tribunals decisions Inox Air Products Ltd., 2015-TIOl-2597-CESTAT-Mum. 5. Ld. Departmental Representative while reiterating the findings of the lower authorities and submits that the appellant was regular service tax payer and registered with the department, should have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts made by the appellants; this my view is fortified by the order of principal Bench of the Tribunal, headed by President in the case of Monnet International Ltd., (supra). The Division Bench headed by President in the following paragraphs held that any amount which is not payable is paid, provisions of Section 11B will not get attracted. I reproduce the ratio: 6. After hearing both sides at length and on perusal of record, it appears that during the period under consideration, the assessee/appellants had provided the Liaisoning Services , which were not subject to service tax as per the Finance Act, 1994. The assessee/appellants by mistake or in good faith or pressure from the department had deposited the amounts towards service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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