TMI Blog2019 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... d only on the value of services rendered which can be arrived at by considering the Chartered Accountant’s certificate produced. Time Limitation - Held that:- There is no suppression or misstatement of facts with intent to evade payment of service tax by the appellants. Hence the demand made in show cause notice and confirmed in the order impugned is hit by time bar and is to be restricted to one year (from the date of service on the appellant’s back to one year) that is to be paid with interest. Appeal allowed in part. - APPEAL No. ST/2735/2010 - A/31545/2018 - Dated:- 12-11-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri P.S. Reddy, Asst. Commissioner/AR for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2005, but set aside demands raised by invoking extended period, holding the same cannot be invoked under the facts and circumstances of this case, as there was various correspondence between the respondent and the Revenue authorities. Holding so, he dropped the demands raised by invoking the extended period, set aside the penalties imposed. 3. Ld. DR has assailed the order on the ground that the first appellate authority did not appreciate the fact that respondent herein had suppressed the activity of retreading of worn out tyres. It is his submission that Revenue is contesting only that portion of the order wherein the first appellate authority has dropped the demands for the extended period. It is his further submission that despit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material used in rendering the services of retreading of tyres can be arrived at and the service portion can be taxed separately; that the demands dropped by the first appellate authority on the ground that extended period cannot be invoked is only contested before us. 6. We find that the Tribunal in the case of Super Transports Pvt. Ltd. (supra) has come to the conclusion that the tyre retreading activity would fall under Works Contract Services from 01.06.2007 based upon the documents which indicated that the assessee therein was charging separately for the material and services. We find that Hon ble Apex Court s decision in the case of Safety Retreading Co. (P) Ltd. (supra) has impliedly decided the issue, wherein, their Lordsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority in paras No. 23 24, after discussing in detail in earlier paragraphs, the correspondence entered by the respondent with the departmental authorities, held as under: 23. In view of the foregoing discussions, I hold that the appellants are contesting the applicability of service under maintenance or repair service and after amendment carried out w.e.f. 16.06.2005 management, maintenance or repair to their activity of retreading, repair of old and used tyres undertaken by them under a composite works contract, as and when enquiries were made by the offices of the department. Hence, it is a question of applicability of statutory provisions to their activity. In this connection it is to mention the decision given by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar fallacy that when the name of the goods mentioned in the Central Excise Tariff Act, there couldn t be any scope to levy service tax on the activity from which the excisable goods emerges. It appears that the Noticee is also carried away by the above fallacy . By implication, this observation of the adjudicating authority gives the understanding that there is no intention to evade payment of service tax on the part of appellants and they are under impression that they need not to pay service tax. In view of the foregoing, I find that there is no suppression or misstatement of facts with intent to evade payment of service tax by the appellants. Hence the demand made in show cause notice and confirmed in the order impugned is hit by time ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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