TMI Blog2018 (8) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... of lockers and strong room etc. so as earn the exemption - there are merits in appellant’s contention as regards time bar. Service tax law having been issued recently, was not free from doubt and a lot of litigation was going on specially in respect of the Security Agent Service. The appellant being an illiterate person, may have been under a bonafide belief that no tax liability gets fastene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/A/71319/2018-CU[DB] - Dated:- 28-6-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms Rinki Arora, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing the learned Advocate Ms Rinki Arora for appellant and learned A.R. Shri Sandeep Kumar Singh, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that apart from the said certificate, there is no other evidence to show that the said services were provided for security to Strong Room and Lockers. The demand also stands assailed on the ground of limitation, inasmuch as the show cause notice dated 23.10.2003 covered the period from 16.10.1998 to 30.06.2003, though subsequent show cause notice dated 02.02.2004, raising a demand of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such in the absence of any positive evidence to reflect upon the malafide of the appellant, we are of the view that the extended period would not be available to the appellant. Accordingly, we uphold the demand falling within the limitation period. 4. As regards cum-duty benefit, we find that the issue is no more res-integra and it stands held in many decisions that the cum-duty benefit has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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