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TMI Blog2019 (6) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 7th May 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (Tribunal). 2] The Revenue urges the following question of law for our consideration: "Q. Whether in the facts and circumstances of the case and in law, the Tribunal was justified in holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be a part of its taxable value for payment of service tax. 4] Nevertheless, the appellant - Revenue issued a Show Cause Notice dated 19th April 2012 seeking to recover service tax on 41% levy collected by the respondent from the contractee for the period January 2007 to November 2009. This by alleging suppression on the part of the respondent. The impugned order of the Tribunal inter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner much before the period for which suppression is being alleged. Thus, it cannot absolve the respondent from the guilt of suppression of facts so as to invoke the extended period of limitation. 6] We note that the period involved in the present Show Cause Notice is from January 2007 to November 2009. The intimation given to the Department on 19th September 2006, i.e., just before the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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