2007 (11) TMI 142

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (T) [Order per: T.K. Jayaraman, Member (T)]. -1. This appeal has been filed against Order-in-Original No. 03/2007 (Comm'r) dated 8-1-2007 passed by the Commissioner of Customs and Central Excise, Guntur. 2. Revenue proceeded against the appellants on the ground that they failed to discharge the Service Tax liability on the hire purchase services rendered by them during the period from 16-7-2001 to 30-9-2005. In this connection, a show cause notice dated 9-10-2006 was issued to the appellants. The body of the show cause notice in paragraph 9 refers to the "Hire Purchase Income" received by the appellants and also "Other Income" received by them. It has been stated that from among the other incomes, the income from lease .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal-Mumbai). He stated that the present case is squarely covered by the said decision and therefore, he requested the bench to set aside the impugned order of the Commissioner. Further, he said that the demand is time barred and the Commissioner has not considered the submissions made by the appellants in this regard. 5. The learned departmental representative pointed out that the appellants suppressed the facts of receiving income relating to "Hire Purchase Services" and also in respect of some "Other Services", the appellant suppressed the fact of receipt of income and therefore, she said the demands made by the Commissioner has to be upheld by the Tribunal. She reiterated all the contentions made in the impugned Order-in-Original. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s the income on account of leasing of the machinery, the same is liable to be confirmed. Since, the actual split-up of the income has not been given in the Order-in-Original, we set aside the same and remand the matter to the Original Authority to compute the Service Tax liability only towards the income on account of the leasing of machinery. Depending upon the quantum, suitable penalty can be imposed under the relevant provisions of the Finance Act, 1994. Therefore, the issue is remanded to the Original Authority for complying with the above mentioned direction. The de novo order should be issued within a period of three months from the date of receipt of this order. Thus, the appeal is disposed of on the above terms. (Pronounced in o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X