2015 (12) TMI 81

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion but they have filed Cross Objection Application which have to be treated as appeal. It is further noticed that during the relevant period there were various decisions in favour of the assessee. The issue of limitation stands decided by the tribunal in the number of decisions. It was held that when there are contra views on a particular issue, assessee cannot be attributed with a malafide inten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n favour of respondents as regards non-inclusion of cost of various material used for providing the service of Maintenance or repair , specially reconditioning of conveyor belts, Revenue has filed the present appeal. The Revenue s contention is that the said materials which are in the nature of chemical etc., are to be included in the value of the services. without going into the details of the le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... when there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available. We may make reference to the Tribunal decision in case of Shobha Digital Lab. Vs. Commissioner of Central Excise, Bhopal reported in 2011(24) STR-43 (TB) and the Hon ble Supreme Court in case of Continental Foundation Joint Venture Vs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X