2011 (9) TMI 444

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..... evenue could have easily found that interest was not paid and Service Tax has been paid late. - Decided in favor of assessee. - ST/364/2010 - - - Dated:- 26-9-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri P.V. Sheth, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. Per: Mr.B.S.V. Murthy: During the period 2004-2005 to 2008-2009, the appellant had made payment of S .....

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..... ed by Show Cause Notice was beyond the normal period of limitation of 1 year. There is no allegation of suppression, mis-declaration or intention to evade duty etc. in the Show Cause Notice even though the entire period is beyond one year and relies on the decision of the Tribunal in the case of Sharavathy Conductors Pvt.Ltd. Vs. CCE Bangalore to submit that principle of limitation for demanding p .....

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