9911796707
TMI Blog2013 (7) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... and rejected appeal however, this decision is now reversed by Karnataka High Court [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Therefore following this decision - Decided against Revenue. Longer period of limitation - Construction services utilised for the residential colony - Held that:- Whatever is required to be disclosed in the ER-I Return, the appellants have admittedly disclosed the same. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service residential colony. 2. A regards the Revenue's appeal, I find that the only ground advanced by the Revenue is that Larger Bench decision of the Tribunal in the case ABB Ltd. Vs. CCE reported as 2009 (15) STR (23) Tri.-LB has not been accepted by the Revenue and an appeal stands filed before Hon'ble Karnataka High Court. I find that the Karnataka has now decided the issue, and rejected Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction service, cannot be accepted in as much as there is no requirement in the ER-I Return to provide such documentary evidence. Whatever is required to be disclosed in the ER-I Return, the appellants have admittedly disclosed the same. As Such no suppression or mis-statement can be alleged to them so as to invoke the longer period of limitation. Accordingly, I set aside the impugned order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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