9911796707
TMI Blog2018 (8) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has not annexed any evidences to show that there is vat payment on the materials used for repairing of transformers of APSPDCL - further, on limitation show cause notice issued by reviewing authority is not time barred as it as per Section 84. Appeal dismissed - decided against appellant. - Appeal No. ST/46/2009 - A/30723/2018 - Dated:- 10-7-2018 - Mr. M.V. RAVINDRAN, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative, we find respondent was issued a show cause notice for the demand of differential duty paid based upon the audit conducted at APSPDCL Cuddapah. It was noticed that appellant was paid specific sum for the financial year 2004-2006 for the purpose of repairing of transformers. On reverse check with the APSPDCL, it was noticed that appellant had not paid the service tax amount to the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and Reviewing Authority after due process of law, adjudicated the matter as confirmed the demands raised. 4. We find that the grounds of appeal in the appeal memoranda states that the show cause notice issued by the Commissioner is time barred as the date of show cause notice is on 25.03.2007 and the period is July, 2004 to March, 2006; the amount received by the appellant includes cost of m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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