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TMI Blog2017 (12) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... een as contentious one with various correspondences and clarifications issued by the concerned authorities - there is no sustainable ground for a demand with extended period. Since the demand is set aside on the limitation, we are not examining further any merits of the case. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability and also imposed penalty of equivalent amount under Section 76, 77 and 78 of the Finance Act, 1994. The said order was confirmed by the impugned order. 3. Ld. Counsel appearing for the appellant contested the demand against the appellant, both on merit as well as on limitation. He submitted that in terms of the contract, they were engaged to provide on hire basis tippers, dozers, dril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The show cause notice dated 16.09.2008 was issued to demand and recover service tax for the period 8.8.2003 to 13.10.2006 invoking extended period of limitation. During the period, the tax liability on these types of activities were not clear. In fact, the client (M/s. WCL) along with other similar Coal Companies had correspondence with the Service Tax Authorities to get the matter clarified. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. On these basis, the demand for extended period was invoked. We find that the notice did not elaborate with supporting evidence, any sustainable reasons for invoking demand for non-payment of service tax due to reasons of fraud, mis-statement, suppression on the part of the appellant. Admittedly, the issue under consideration regarding the tax liability of such activities has been as contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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