TMI Blog2018 (4) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 (12) TMI 478 - CESTAT NEW DELHI], wherein it stands held that the activity of re-conditioning of old and worn out shells of Sugar Mills Rollers, shall be liable to service tax only with effect from 16.06.2005 - the activity of re-conditioning of old and worn out sugar mills rollers would not be taxable prior to 16.06.2005. Time limitation - Held that: - the department visited the factory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is manufacturer of Mill House New Rollers Re-shelling of Rollers and sugar mills parts. They are also receiving old and worn out Sugar Mill Rollers from other sugar mills for the purpose of re-conditioning. Revenue raised the demand of service tax on the ground that the re-conditioning is covered under the Maintenance and Repair Services and they are liable to service tax. The demands were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the said decision of the Tribunal, wherein it stands held that the activity of re-conditioning of old and worn out shells of Sugar Mills Rollers, shall be liable to service tax only with effect from 16.06.2005. The Tribunal also dealt with the issue of limitation and held that inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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