9911796707
TMI Blog2008 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a Revenue appeal on short point against the Commissioner's Order No.136/2006 CE dated 9.5.2006 by which he has set aside part demand on the ground of limitation for the period from 1.10.1999 to 31.3.2003 demanded by the show cause notice dated 21.4.2005. He has noted in the impugned order that the assessee had taken up the issue on applicability of Service Tax on his service of valuer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od have not been substantiated in the show cause notice. Therefore, he held that the larger period was not invokable. For the part of the demands, he has remanded the case for de novo. This is under challenge. 2. I have gone through the grounds of appeal and heard learned JDR. 3. The learned JDR read out the grounds and pointed out that the details had not been furnished and there was willful su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s justified in setting aside the part demands as barred by time. There is no ground to take a different view. The grounds taken up by the Revenue in the appeal memo from any point of view cannot substantiate the grounds for invoking larger period as assessee had disclosed voluntarily all the details from 2000 onwards. There is no merit in this appeal and the same is rejected. (Pronounced and dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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