9911796707
TMI Blog2012 (7) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... for the journey carried out on or after 01.05.2006 - as there exists suppression of fact on the part of the applicants the extended period of limitation has rightly been invoked - failure to make out a case for waiver of pre-deposit of amounts involved - against revenue. - ST/388/2010-Mum - S/492/2012/CSTB/C-I - Dated:- 27-3-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' from 01.05.2006 onwards. Therefore, a show-cause notice was issued by invoking extended period of limitation on 10.03.2010 for recovery of differential amount of service tax on the tickets sold for the journey carried out on or after 01.05.2006 and on the tickets sold prior to that. The matter was adjudicated, impugned demands were confirmed. 3. Heard both sides and have gone through the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ickets sold prior to 01.05.2006 for the journey carried out on or after 01.05.2006. We find that this is a suppression of fact on the part of the applicants prima facie therefore, the extended period of limitation has rightly been invoked. We further find that there is no dispute on the liability of service tax. In view of the above observations, we find that the applicants have failed to make out ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
