TMI Blog2019 (2) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax on value of goods as well - bonafide belief or not - demand raised on the basis of extended period of limitation - HELD THAT:- An identical issue was the subject matter of the Tribunal in M/S. ELECTROTEC CONTROLS, M/S. KAVERI CONSTRUCTIONS CO., M/S. HEENA ENTERPRISES, M/S. SCIENTECS PROCESS CRONTROL VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, ALLAHABAD [ 2018 (9) TMI 1380 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand falling within the normal period - appeal allowed by way of remand. - APPEAL No. ST/70205/2016-CU[DB] - FINAL ORDER NO. - 70338/2019 - Dated:- 19-2-2019 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Request for Adjournment for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking longer period of limitation. The said proceedings were initiated by issuance of a show cause notice dated 07/10/2011 for the period 2006-07 to 2010-2011. 4. It is seen that during the proceedings before Original Authority appellant took stands that they are entitled to abatement inasmuch as they have paid VAT on the goods utilized in the services however it is seen that they did not gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under:- 5. After hearing the ld.AR we find that admittedly the demands stand confirmed by invoking the longer period. The appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. In such a scenario we are of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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