2013 (12) TMI 913

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in the business of repairing marine containers. They are registered for paying service tax for consideration received on such activities classifying the services under the category of "Management, Maintenance and Repair Services". However, while paying service tax they did not include the value of materials used in providing such services. The materials used were items like door, formed channels .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... isions to the effect that value of materials need not be included, in such cases extended period of time could not be invoked for making demand in such cases. In the present case, the demand is confirmed for the period from October 2004 to September 2009 after issuing show-cause notice dated 13.4.2010. He submits that only about Rs. 28 lakhs will be within the normal period of limitation. He plead .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the assessees and the conflict in the decisions were resolved only through the decision of a larger Bench of the Tribunal in Agarwal Colour Advance Photo System. In such matters involving different views given by Tribunal invoking extended period for demanding tax is prima facie not justifiable. Keeping this in view, we order the applicants to pre-deposit Rs.30,00,000/- (Rupees thirty lakhs on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X