2011 (8) TMI 125 - AT - Service Tax

Demand - Time limitation - Repair and Maintenance Services as well as Erection, Commissioning and Installation Services - Held that demand cannot be held to be barred on the ground on which the lower appellate authority has held so, in the light of the apex court s decision in Mathania Fabrics Vs CCE Jaipur 2008 -TMI - 48126 - SUPREME COURT OF INDIA - The extended period of limitation of 5 years is available to the department, if assessees are found to be guilty of suppression or misstatement with intention to evade payment of duty - Appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by setting aside the demand of Rs.8,96,437/- against the assessees for Management, Repair and Maintenance Services. The case was remitted for fresh decision on merits due to the extended period of limitation. The cross-objection was dismissed.