TMI Blog2018 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... nd file returns. This is not enough. There should be clear evidence of suppression of facts with intent to evade payment of tax. We do not find any evidence in this regard - SCN invoking extended period not invokable. Appeal allowed - decided in favor of appellant. - ST/86/2010 - A/40080/2018 - Dated:- 5-1-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax alongwith interest and for imposing penalties. After due process of law the original authority confirmed demand, interest and penalties which was upheld by Commissioner (Appeals). Hence this appeal. 2. On behalf of appellant, Ld. Consultant, Sh. M. Saravanan submitted that the period involved is from 1.7.2003 to 30.9.2004. The nature of activity carried out by appellant does not fall with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac Enterprises vide Final Order No.40091/2017 dt.10.1.2017 considered the very same issue and observed in para 3 that the activity carried out by appellant included replacement of certain fittings besides repair and therefore will not come under maintenance or repair services. It was held in para 4 that there cannot be demand on the material portion and matter was remanded to grant abatement by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the agreement did not come under the purview of the definition as it was a composite contract and also for the reason that the rate of contract included cost of replacement of fittings. The period involved is 1.7.2003 to 30.9.2004. The Show Cause Notice is dt. 25.6.2008. In para 9.1. and 10.1 of the Order-in-Original the adjudicating authority has discussed reasons for invoking extended period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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