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TMI Blog2016 (7) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... e engaged in providing the services of re-treading of old tyres which fall under the category of 'maintenance & repair services'. Though the appellant took registration in 2007, they did not discharge their service tax liability or file ST-3 returns. A show-cause notice dated 14/10/2010 raising a demand of for the period from 01/04/2007 to 31/03/2010 was issued. After due process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng these, the learned AR Ms. N. Soumya strongly argued that the appellant had not disclosed all details and therefore the Department did not have the required details to determine the service tax which was due from the appellant. That therefore the notice issued is legal and proper. To canvass her argument, she stressed on the discussion made in the impugned order which is as under:- 7. ... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressed to the Superintendent of Service Tax, Kakinada submitted their income tax returns along with Profit & Loss Account and balance sheets for the financial years 2007-08 and 2008-09 ... ... ... 4. I have heard the rival submissions. The show-cause notice is dated 14/10/2010. It is seen stated in para 5 & 6 of the show-cause notice that in response to the summons dated 02/09/2008, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow-cause notice that appellant caused delay in furnishing information or did not co-operate with the investigation/inquiry, the findings of the Commissioner(Appeals) that the details furnished was insufficient to compute liability is based on mere assumptions. It is proved that Department acquired knowledge on 15/09/2008. In view thereof, I hold that the demand is time-barred and therefore unsusta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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