2007 (10) TMI 144

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..... al No 17/04 passed by Commissioner (Appeals) who decided the matter both on merits as well as on time bar in favour of the party. The revenue is aggrieved with the Order. The Commissioner (Appeals) had set aside 010 No 55/04 passed by Deputy Commissioner of Central Excise Kurnool confirming demand of Rs2 serviced tax for the period 10/98 to 9/03 besides penalty and interest. The assessee had enter .....

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..... on to the Superintendent Engineer (operation) Kurnool and to the department. They had been disclosing all true facts regarding remuneration received by them from AP Transco from 10/98 to 31-12-01 vide their letter dated 25-10-02 which was addressed to Assistant commissioner of Central Excise, Kurnool. Even the half yearly returns (in ST 3 form) had been submitted containing all details of all remu .....

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..... carried out even by non CAs and it is done by unskilled employees who are employed on contract basis. The activity is not carried out in the course of duties to be performed by a CA. Further more the demands are also barred by time as all the details had been furnished by the assessee and as noted by the Commissioner. There was no ground for alleging suppression of facts. Even from the grounds of .....

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