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TMI Blog2017 (10) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... n of facts can be alleged on the assesee. Even on the identical issue the Tribunal has held that it was a case of bonafide doubt for which extended period could not be invoked - the SCN is time barred - appeal allowed - decided in favor of appellant. - ST/87511/13 - A/89134/17/STB - Dated:- 21-8-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Rajeev Waglay, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solved by the Larger Bench in Western Agencies Pvt. Ltd. (supra). He further submits that the Commissioner (Appeals) accepted this fact that there was a confusion in levy of service tax under the head of port service, accordingly, taking into the said fact, he dropped the penalty, however, he refrained from giving any findings on limitation. 3. Shri B Kumar Iyer, learned Superintendent (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, the Larger Bench in the case of Western Agencies Pvt. Ltd. (supra) whereby the dispute was resolved and it was held that transportation within the port area is covered under the category of port service. It is also observed that the learned Commissioner (Appeals) in the impugned order given the following findings: I have carefully gone through the records of this appeal. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect to order for imposition of penalties under Section 76, 77 and 78 of Chapter V of the Finance Act, 1994? 4.2 From the above findings also it is seen that the learned Commissioner accepted that there was a confusion of taxability of the issue of alleged services and stated that the issue is not reached to its finality as the Larger Bench decision in Western Agencies Pvt. Ltd. (supra) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nveer Satara SSK Ltd. - 2016 (338) ELT 313 (Tri-Mum) 6. As per our above discussion and the facts and circumstances of the case, we find that sow-cause notice dated 22/02/2006 issued for the period 01/11/2002 to 31/12/2003 is clearly time barred. Accordingly, the demand being for longer period is set aside, the appeal is allowed. (Pronounced in Court on 21/08/2017) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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