TMI Blog2018 (11) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax by treating the activities undertaken by them as providing of services. In such a scenario, no suppression or malafide can be attributed to them, so as justifiable invoking longer period of limitation - appeal dismissed - decided against Revenue. - APPEAL No. E/1429/2010 - A/87793/2018 - Dated:- 12-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Shri Sanjiv Srivastava, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work undertaken by them fall under the category of Business Auxiliary Services and Commissioning and Installation Services . 4. On the basis of visit of the officers in the assessee factory on 26/12/2007, a view was undertaken that the assessee should have paid Central Excise duty instead of paying the service tax. Accordingly, proceedings were initiated against them for confirmation of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that their activity of fabrication of UST amounts to manufacture, they again approached Range Superintendent on 12/05/2009 and (c) show cause notice No.01/ST/2009 dated 09/01/2009 was issued for demanding service tax covering the period from October2007 to March 2008 and April 2008 to November 2008 and to charge interest on delayed payments. The said show cause notice was decided vide OIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoked under the proviso to Section 11 A (1) of the Central Excise Act, 1944, in the present case. 7. As is clear from the above, the appellant registered themselves with the service tax department and started paying service tax by treating the activities undertaken by them as providing of services. In such a scenario, no suppression or malafide can be attributed to them, so as justifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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