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TMI Blog2016 (12) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... ct on the part of the appellant. Therefore, the demand raised in the show cause notice is clearly time-barred - appeal allowed - decided in favor of appellant. - APPEAL NO: ST/85054/2016 - ORDER No.A/94083/16/SMB - Dated:- 10-10-2016 - Shri Ramesh Nair, Member (Judicial) Shri Vinay Jain, Chartered Accountant for the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent Order This appeal is directed against Order-in-Appeal No: PUN-EXCUS-001 dated 08/10/2015 passed by the Commissioner of Central Excise, Pune - I whereby the learned Commissioner upheld the order-in-original No. PI/ADC/15/ADJ/103/2014 dated 16/12/2014 and dismissed the appeal filed by the appellant. 2. The fact of the case is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... option of composite scheme and withdrawal thereof was made before the execution of the project as well as payment of first installment of service tax. He submits that as per sub-rule (3) of the Works Contract Rules 2007 the option has to be exercised prior to payment of service tax. In the present case, though the option was exercised before payment of service tax but the withdrawal was also made prior to payment of service tax. Therefore, there cannot be any objection for such withdrawal. As regards, limitation, he submits that the option of composite scheme and intimation of withdrawal of the same was given on 11/03/2010 and 22/3/2010 respectively. With these two letters, the entire fact that the appellant is intending to pay service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 they submitted a letter for withdrawal of the composite scheme. As per these two letters they have discharged the service tax during the period 2010-11. In view of these facts the show cause notice should have been issued within the normal period of one year as prescribed under section 73(1), whereas the show cause notice for the period 2010-11 was issued on 02/04/2014 i.e. after prescribed limit of one year. As per the above fact, there is no suppression of fact on the part of the appellant. Therefore, the demand raised in the show cause notice is clearly time-barred. 8. I, therefore, set aside the impugned order and allow the appeal on time bar, without going into the merit of the case. (Dictated in Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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