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TMI Blog2017 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (1) of the Finance Act, 1994 - extension of limitation and application of the proviso to section 73 (1) of the Finance Act, 1994 set aside - appeal dismissed - decided in favor of assessee. - Central Excise Appeal No. 82 of 2014 - - - Dated:- 8-2-2017 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : Krishna Agarwal,Prateek Chandra For the Respondent : Aditya Singh Parihar ORDER Heard Sri Prateek Chandra learned counsel for the department and Sri S.D. Singh learned senior counsel assisted by Sri Aditya Singh Parihar learned counsel for the assessee. This appeal is being decided with the consent of parties at the stage of admission. This is an appeal filed by the department u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n though it was held in para 6 of the impugned order that the activity of the respondents was taxable even prior to 16.6.2005, thereby depriving the department of a substantial amount of revenue? (4) Whether on the facts and in the circumstances of the case, the CESTAT, New Delhi has erred in law in overlooking and important fact that the respondents failed to provide the requisite documents and necessary information sought from the respondents as such the show cause notice was issued on 30.10.2007? The main contention of the department is that it seeks the application of the proviso to section 73 (1) of the Finance Act, 1994 which reads as under: 73 (1) Where any service tax has not been levied or paid or has been short-levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under section 65 (39A) of the Finance Act, 1994 which reads as hereinunder: 65 (39a) erection, commissioning or installation means any service provided by a commissioning and installation agency, in relation to, - (i) erection, commissioning or installation of plant, (machinery, equipment or structures, whether pre-fabricated or otherwise); or (ii) installation of - (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c ) heating, ventilation or air-conditioning including related pipe work, ductwork and sheet metal work; or (d) theremal insulation, sound insulation, fire proofing or water proofing; or (e) lift and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In support of his point, the learned counsel for the assessee has relied on the decision of the Hon'ble Apex Court in the case of Pushpam Pharmaceuticals Company versus Collector of Central Excise, Bombay, reported in 1995 Supp (3) SCC 462 wherein the Hon'ble Apex Court, while interpreting a similar provision for extended limitation, has held that when strong words such as fraud, collusion or wilful default are used in a Statute, then such words must be strictly construed. It further holds that such words indicate that the act must be deliberate and that disclosure were not made deliberately in order to escape tax but where the facts are known to both the parties as it was in the present case, it cannot be said that it would a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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