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TMI Blog2018 (4) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... or Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the Commissioner (Appeals) have rightly held that the show cause notice was bad for invoking of extended period of limitation. 2. The brief facts are that the respondent-assessee is registered with the Service Tax Department for providing various services like manpower recruitment or supply agency, construction service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved the appellant preferred appeal before learned Commissioner (Appeals) on the ground that some of their activities are covered under exempted services related to Agriculture and/or falling under Negative List. Their books of accounts and records were audited by EA - 2000 regularly. They are making full disclosure as noticed by the audit team, there being no suppression. Thus the demand inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dits regularly no error was pointed out. Thus classifying of the activities of the respondent-assessee in different class of services is totally baseless and erroneous and hence not sustainable in law. Further the Adjudicating Authority erred to appreciate that reimbursement of lunch and dinner expenses provided to the man power (by the appellant) of one of the service recipients does not attract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion they have deposited Rs. 20,462/- on 31 March, 2008 and Rs. 14,645/- on 11 January, 2011 and informed the Department. Accordingly held that the demand raised in the show cause notice is time barred and not tenable. 5. Being aggrieved the Revenue is in appeal before this Tribunal on the grounds that Section 9 of the General Clauses Act 1897 provides - in any Central Excise Act or regulation mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e paying service tax on receipt basis whereas the financial records are maintained on mercantile basis. The respondent had also contended that the turnover includes sale of Gobar-Khad which have been ignored and not considered by the Adjudicating Authority among other objections. Thus I find that the learned Commissioner (Appeals) have set aside the Order-in-Original both on the ground of li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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