TMI Blog2019 (5) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity is not taxable to the department. It is only when the department started inquiry by writing letter dated 30/09/2004, the appellant responded that the service is not taxable, therefore, before initiation of the inquiry, the appellant has never disclosed the fact that they do not intend to pay service tax on their bonafide belief therefore, the fact which was digged out by the Revenue, shows t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (appeals) did not agree that the demand is time barred and accordingly, the matter was remanded to the adjudicating authority to be decided the matter afresh on merit. Against the order of Commissioner (Appeals), the appellant filed the appeal which was disposed of. Against the same order, the appellant filed the present appeal. Therefore, the limited issue involved is that whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e SCN came to be issued on 10.03.2008, therefore, the facts regarding non payment of service tax was within knowledge of the department hence, the demand is time bar. Therefore, the adjudicating authority had rightly dropped the demand on time bar. He placed reliance on the following judgment: Ajit India Pvt. Ltd-2018 (19) GSTL 659 (Tri.-Mumbai) Mattel Toys (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides and perusal of the record, we find that only issue involved is that whether the demand is time barred or otherwise. As per the facts, the appellant had not suo-moto disclosed their intention of not paying the service on the belief that the activity is not taxable to the department. It is only when the department started inquiry by writing letter dated 30/09/2004, the appellant responded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly dropped by the adjudicating authority. Ld. Commissioner (Appeals) has remanded the matter to decide on merit by setting aside the adjudicating order holding that demand cannot be set aside on time bar. The appellant has liberty to pursue the matter on merit before adjudicating authority. Accordingly, impugned order is upheld appeal is dismissed. (Dictated Pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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