9911796707
TMI Blog2013 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, service tax was liable to be paid under the above head by the appellant - the appellant had specifically informed the Superintendent of Service Tax that they had obtained registration under BAS in respect of re-rubberisation of old rollers and that they were claiming the benefit of Notification No.14/2004-ST. The letter was received by the Superintendent as evidenced by his acknowledgment with seal. It appears, the material facts were disclosed to the Department by the appellant insofar as their activity was concerned as also insofar as their bona fide belief regarding tax liability was concerned - the appellant seems to have a case on limitation. Waiver of pre-deposit – Bar of Limitation – Financial Hardship - No prima facie ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that the activity in question was re-rubberising of old and used printing rollers. The case of the Revenue is that this activity fell within the ambit of the definition of management, maintenance or repair service as defined w.e.f. 16/06/2005 (the date on which the definition was significantly amended) and, therefore, the appellant should pay service tax under this head. Per contra, the case of the assessee is that they had obtained registration with the Department in the category of Business Auxiliary Service (BAS) in respect of the above activity as early as in 2004 and had disclosed their activity categorically to the Department and had also communicated to the Department their intention to avail exemption under Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. However, the appellant seems to have a case on the ground of limitation. In a letter dt. 08/11/2004, the appellant has specifically informed the Superintendent of Service Tax that they had obtained registration under BAS in respect of re-rubberisation of old rollers and that they were claiming the benefit of Notification No.14/2004-ST. This letter was received by the Superintendent as evidenced by his acknowledgment with seal. It appears, the material facts were disclosed to the Department by the appellant insofar as their activity was concerned as also insofar as their bona fide belief regarding tax liability was concerned. However, there was no response from the Department and, apparently, the assessee continued to undertake t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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