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TMI Blog2023 (6) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ants submits that in case of three of their units Show Cause Notices were issued on 05.09.2006 by invoking the extended period provisions wherein the period involved is April, 2001 to March, 2006. After due process, the Adjudicating Authority confirmed the demand. However, on Appeal, the Commissioner (Appeals), after going through their submissions has held that the cost of consumables is not required to be added to arrive at the value on which Service Tax is payable. He has remanded the matter to the lower authority to get the facts of actual value of consumables used by the Appellant and pass necessary Order. Being aggrieved by the impugned OIA, the Appellants have filed these Appeals. 2. The learned Counsel submits at this stage that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lab vs CCE [Final Order No.ST/A/267/2012 dt.06.03.2012] wherein on identical issues the Tribunals have held that the demand for the extended period does not sustain. Accordingly, he submits that the Appeal may be allowed on limitation. 4. The learned AR submits that though the Appellant had taken registration in 2001, they were never paying the Service Tax nor filing any Returns. Only after detailed investigation by the Department, the Appellants came out with their data pertaining to 2001-2006 on 06.03.2006 & 07.06.2006. Therefore, the lower authorities have rightly held that they should not be given the benefit of limitation. 5. Heard both sides and perused the documents and cited case laws. 6. Admittedly, the issue as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d subsequently in number of other appeals. One such reference can be made to the subsequent decision in the case of Shobha Digital Lab vs CCE [Final Order No. ST/499/2011, dated 23-8-2011] as also in the case of CCE v Centre Point Colour Lab vide Final Order No. ST/526-527/2011 dated 4.10.2011." [emphasis supplied] 8. In view of the foregoing, we allow the Appeal to the extent that the confirmed demand for the extended period along with the interest is set aside. The Assessee is required to calculate and pay the Service Tax for the normal period along with interest. Since the entire issue is on account of interpretational difficulties, all the penalties are set aside. 9. Appeals disposed of thus. (Dictated and pronounced in the Open Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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