TMI Blog2018 (3) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2005 were not considered either by the original authority or by the Commissioner (Appeals). Therefore, on these aspects, the matter needs to be reconsidered. Time Limitation - Held that: - there is suppression of fact on the part of the appellant - extended period rightly invoked. Appeal allowed by way of remand. - APPEAL No. ST/85781/14-Mum - A/85334/2018 - Dated:- 22-2-2018 - MR. Rame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person. Therefore, there is no question of service tax for own use. A part of the charges received are on account of supplying water by water tanker and for providing ambulance for patients in the vicinity of factory and also for providing knowledge vehicle in the villages for spreading the knowledge about farming/new techniques of farming in the villages and these transactions are not treatable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter by water tank, the SSI exemption Notification No.6/2005-ST dated 1.3.2005 were not considered either by the original authority or by the Commissioner (Appeals). Therefore, on these aspects, the matter needs to be reconsidered. 5. As regards the limitation, we find that the learned Commissioner (Appeals) has dealt with the issue of limitation in detail and came to the conclusion that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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