TMI Blog2022 (9) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... Repair and Maintenance, ignorance of law cannot be of any excuse for discharging the statutory liability of the taxes. The appellant have not registered themselves nor filed any return during the relevant period therefore, there was clear suppression of facts on the part of the appellant. Cum-tax value - HELD THAT:- The appellant is agreed upon that where any gross amount is charged from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved is of demand of service tax under Repair and Maintenance category for repairs of nozzles. 2. Shri S.J. Vyas, learned Counsel appearing on behalf of the appellant submits that there was no tax liability on the services of Repairs and Maintenance before 16.06.2005. Since there was no tax liability as there was no maintenance contract. Subsequently the law was amended and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Raval Trading Company 2016 (2) TMI 172 HC GUJ. He submits that since there is no suppression of facts, the demand is time-barred. For this reason, even no penalty is imposable in terms of Section 80 of Finance Act, 1994. 3. Shri Tara Prakash, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cannot be of any excuse for discharging the statutory liability of the taxes. The appellant have not registered themselves nor filed any return during the relevant period therefore, there was clear suppression of facts on the part of the appellant. 6. As regards the cum-tax value, we do agree with the appellant that where any gross amount is charged from the service recipient, the same shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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