M/s SHREE CHANCHAL INDUSTRIES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX - 2014 (9) TMI 74 - CESTAT NEW DELHI - Service Tax
September, 03rd 2014
Service Tax ers have deposited the same. 6. In any case and in view of the matter, I find that the transporters were charging S.T from the appellants in as much as the same stands reflected in the consignment notes issued by them. As the appellants were paying the service tax to the transporters for further deposit with the Govt., they cannot be held guilty of any mala fide suppression to invoke the longer period of limitation. The demand having been raised on 01.11.2010 for the period 01.01.2006 to 31.03.2010 is barred by limitation, except a few months falling within the limitation. Accordingly, I set aside the demand on the point of limitation and remand the matter to the original adjudicating authority for quantification of duty falling within the limitation period. I find no justifiable reason to impose penalties upon the appellants and the same is accordingly set aside. 7. Stay petition and the appeal get disposed of in the above manner. (Dictated and pronounced in the Open Court)