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TMI Blog2021 (5) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Tamil Nadu. The petitioner's function is to do laboratory testing of chemicals and materials for MSME and Government departments. Whenever the samples are brought to the petitioner's laboratory, the petitioner has to conduct the test and issue test certificate. For doing the said work, the petitioner collects statutory charges for testing as per Government norms. The petitioner was not sure as to whether, they are liable to pay service tax. After the position was clarified, the petitioner duly registered themselves with the respondent on 14.10.2004 and thereafter, the petitioner has been remitting the service tax and also filing the necessary returns. Whileso, the third respondent issued show cause notice dated 02.04.2007, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2011 passed by the appellate authority in Appeal No.170 of 2010. In the said appeal, the regional testing laboratory, K.Pudur, Madurai, was the appellant. An identical demand was raised on the appellant therein also. The appellate authority allowed the appeal by setting out the reason in paragraph No.7. 5.Paragraph No.7 of the said appellate order reads as follows:- "7.From the findings in the impugned order itself it is clear that their doubt was finally settled only by the Chief Commissioner of Central Excise, Chennai's C.No.IV/623/2007- CZO (ST) dated 16.03.2007 wherein it was stated that they were not entitled to be covered under the definition of 'Sovereign / Public Authority'. Though the appellants have got register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a regional testing laboratory. Therefore, whatever applied to the appellant therein would apply to the petitioner also. I sustain the said contention. The department obviously knew that the petitioner had not paid any tax for the period preceding October, 2004. Therefore, nothing stopped the department from issuing a show cause notice immediately thereafter. There was absolutely no justification in waiting till 02.04.2007 to issue the show cause notice. Therefore, it is obvious that the impugned proceedings are squarely hit by limitation. The reasons, which impelled the appellate authority to allow the appeal filed by the regional testing laboratory, K.Pudur, Madurai impel me to allow this writ petition also. In this view of the matter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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