TMI Blog2008 (9) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... and further that the registration was subsequently changed to ‘RTA’ i.e. ‘Rent-a-Cab Operator’ - a copy of TR-6 challan evidencing payment of service tax by the appellants as ‘Rent-a-Cab Operators’ - finding of suppression is not factually correct – stay granted - S/32/2008 - 777/2008 - Dated:- 1-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S. Venkatachalam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. It is submitted that the extended period of limitation was invoked on the ground that the appellants had not disclosed to the department that they were 'Rent-a-Cab Operators'. The learned Counsel seeks to rebut this finding by claiming support from the documents available on record. One of these documents is a copy of the registration certificate issued by the department to the appellants on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apparently, the finding of suppression recorded against the appellants in the impugned order may not be factually correct. We have heard the learned SDR also, who submits that the above finding was recorded against the appellants on account of their non-cooperation in the matter of adducing documentary evidence against the allegation of suppression. As against this, it is submitted by the counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
