9911796707
TMI Blog2017 (1) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against the order dated 11-6-2013 of Commissioner (Appeals)-I, Raipur. The appellant are engaged in the manufacture of cement and clinker liable to Central Excise Duty. The dispute in the present case relates to their activity of acting as intermediary for their s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrangement for promotion of business of their sister concern. However, in one transaction they acted as intermediary in 2005 for arranging crushing work by the sister concern for a client. They received consideration for the said activity. However, the same cannot be considered as promotion or marketing of service, provided by the client. They have not involved in such activity on a regular basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. He submitted that the appellant is an established assessee and the service tax liability under BAS is well-known and the plea of bona fide belief cannot be accepted in the facts of the present case. The appellant did not make any efforts to get registered or get the matter clarified by the competent authority. 5. We have heard both the sides and perused the appeal records. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wilful misstatement cannot be sustained in the facts of the present case for one of transaction carried out by the appellant during the year, 2005. In the similar set of facts, the Tribunal held in Hira Ferro Alloys Ltd., Unit-II (supra) that extended period of demand cannot be sustained. The demand has been raised based on the statutory records maintained by the appellants. As such, we find the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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