TMI Blog2018 (8) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... g that these activities amount to manufacture activity excise duties and subsequently, dropped those demands. Therefore, the extended period of limitation cannot be invoked in this regard and no penalty can also be imposed on the appellant for the same reason. Benefit of N/N. 12/2003-ST - Held that:- The Original Authority was fully willing to extended benefit of the abatement under the notification but the process had not submitted the relevant documents to substantiate for claim the abatement - It is a fit case to be remanded back to the Original Authority to enable the assessee to produce necessary documents. Appeal allowed in part and part matter on remand. - Appeal Nos. ST/123 & 226/2008 - Final Order No. A/30795-30796/2018 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty. After following due process of law, the Commissioner vide Order-in-Original No. 14/2005 dated 29.06.2005 dropped the demands against the first two show cause notices. The Additional Commissioner vide Order-in-Original No. 09/2006 dated 31.07.2006 dropped the demand with respect to the third show cause notice. Thus, the activities under taken by the appellant were fully in the knowledge of the Department. 6. Later, the following show cause notices were issued demanding service tax on the activities under taken by the appellant classifying the services as Business Auxiliary Services. i) Show cause notice No. 09/2007 dated 21.05.2007. ii) Show cause notice No. 17/2007 dated 30.11.2007. It was proposed in the both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the vehicle. 8. He further submitted that the Business Auxiliary Services included production of goods on behalf of the client w.e.f 10.09.2004. This was amended w.e.f. 16.05.2005 as production or processing of goods for, or on behalf of, the client . As they were not producing goods as already accepted by the Department in the Order-in-Original with respect to the excise cases referred above, they are not liable to pay service tax before 16.05.2005. They were processing the goods by making them bullet proof and mine proof and hence their activities will get covered under the definition of Business Auxiliary Services w.e.f. 16.05.2005. He, therefore, argued that they are liable for payment of service tax w.e.f 16.05.2005. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not submitted any documentary proof specifically showing the value of goods and materials used by them to provide the said service. The issue voucher shows the total amount for vehicle and there is no indication of values of material or goods anywhere in the said issue voucher. I am inclined to give benefit of notification No. 12/2003 dated 20.06.2003 to the assesses but in the absence of the documentary evidence in their support, I am forced to deny the benefit of the said Notification. The service tax demanded on invoice value in the show cause notice is appropriate. He argued that the burden of proving the eligibility of abatement under the Notification rests on the assessee and they had not discharged this burden and hence are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as appeal No. ST/226/2008 is concerned, the penalties are liable to be set aside and the demand needs to be recalculated after allowing the benefit of abatement under Notification No. 12/2003-ST based on the documentary evidence which can be produced by the appellant. Appeal No. ST/123/2008 is partly allowed confirming the demand within the normal period of limitation along with interest and setting aside the demand for the extended period and also setting aside the penalties imposed. Appeal No. ST/226/2008 is remanded back to the Original Authority to recalculate the duty liability after following principles of natural justice and giving the appellant an opportunity to produce evidence to claim the abatement. 14. The penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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