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TMI Blog2015 (1) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of fabrication and erection of supporting structures and equipments. From the records it does not reveal that appellant is providing any other assistance to their clients or appellant is providing any kind of advice to their clients. In the factual matrix, it cannot be termed that appellant is providing technical assistance to their clients. Consequently, the activity of the appellant does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax demand along with interest has been confirmed against the appellant and penalty under various provisions of Finance Act, 1994 was also imposed. 2. The facts of the case are that during the course of audit of the balance sheets of M/s. Poddar Alloys Pvt. Ltd., it revealed that during the period 1999-2000 a sum of ₹ 72,12,008/- were received by them as the commission on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is before us. 3. Shri Kamaljeet Singh Ld. Counsel for the appellant submits that the appellant is having a good case on limitation as show cause notice has been issued by invoking extended period of limitation whereas in the show cause notice no allegation of suppression, fraud, collusion, willful misstatement and suppression of fact has been alleged against the appellant. 4. On merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by the appellant. Therefore, it is covered under Management Consultancy Services. In these circumstances, the impugned order is required to be affirmed and appeal be dismissed. He further submits that the department came to know of the commission received by the appellant only through the Balance Sheet for the year 1999-2000 and appellant has not obtained registration, therefore, extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and it has not been alleged that appellant was having any malafide intentions not to pay any service tax. In these circumstances, extended period of limitation was also not invokable. 8. Consequently, the appellant succeeds on merits as well as limitation. 9. In these terms, we set aside the impugned order and allow the appeal with consequential relief if any. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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