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TMI Blog2018 (3) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the appellant itself Patron Detective & Security Services Versus C.C.E., Jaipur [2014 (1) TMI 1835 - CESTAT, NEW DELHI], where the Tribunal has dismissed the appeals filed by the appellant, holding that it is liable to pay Service Tax on the salary PF and ESI paid to its personnel for providing the security service. Since the present show cause notices were issued on 15/09/2008 and 21/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahajan, Advocate for the appellant Present Shri A.K. Singh, DR for the respondent 1. These appeals are directed against the impugned order dated 30/12/2010 and 02/10/2011 passed by the Commissioner (Appeals) Customs and Central Excise, Jaipur. 2. The appellant is not contesting its case on merits. However, the appellant pleads that the show cause proceedings initiated by the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal in respect of the show cause notice dated 14/01/2004 issued earlier by the Department. Since the present show cause notices were issued on 15/09/2008 and 21/08/2009, in respect of the period 2002-2007 and 2007 to 2008 respectively, we are of the view that part of the adjudged demand is barred by limitation of time, having not been issued within stipulated time frame of one year f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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