2017 (2) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o scope on the part of the authorities to know about the activities of the appellant. Since the show cause notice was issued within a period of one year from the date of acquiring the knowledge regarding the activities of the appellant, the same in our view is not barred by limitation of time - appeal dismissed - decided against assessee.
Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmana .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al in the case of Aggarwal Colour Advance Photo System Vs. CCE, Bhopal reported in 2011 (23) S.T.R. 608 (Tri.- LB). Thus the Ld. Advocate submits that there was scope on the part of the appellant to entertain the bonafide belief that service tax was not payable on the disputed taxable services. Thus, in such case, the SCN should be confined to a period of one year and not beyond. 3. The Ld. DR ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ents, there was no scope on the part of the authorities to know about the activities of the appellant. Since the show cause notice was issued within a period of one year from the date of acquiring the knowledge regarding the activities of the appellant, the same in our view is not barred by limitation of time. 6. Since the appellant in this case is not contesting its case on merits and the challe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X