9911796707
TMI Blog2012 (8) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period also may not be fair since there cannot be any suppression of facts or mis-declaration in such a situation - remand the matter back. - ST/262/2012 - - - Dated:- 5-7-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Hardik Modh, Adv.: for Assessee. Shri S.G. Dewalwar, A.R..: for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed off. Accordingly, after allowing the application for the waiver of the amounts involved, we take up the appeal for disposal. 3. We perused the Final Order No.A/2169/WZB/AHD/2011 dt.01.12.2011. We find that the issue involved in this case and in that case is of very same appellant company and the issue is also same. After considering the detailed submissions made by the ld.Counsel in that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, department should have conducted verification. Service tax cannot be collected twice on the same service and this is the basic principle of law and therefore, once a claim is made that service has already suffered tax, it should have been verified. Further, if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period also may not be fair sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the submissions that may be made by the appellants when opportunity is given to them. 4. Since on an identical issue in respect of very same assessee, we have remanded the matter back, we deem it fit to set aside the impugned order and remit the matter back to the adjudicating authority to reconsider the issue in the light of the directions given in our Final Order dt.01.12.2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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