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TMI Blog2018 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the appellant to the Jurisdictional Deputy Commissioner, explaining therein the entire activities undertaken by it including payment of additional levy etc. Time limitation - Held that:- The department did not issue the show-cause notice within the normal period provided under Section 73(I) of the Act. Since the entire activities undertaken by the appellant were within the knowledge of the department, the charges of suppression cannot be leveled, justifying issuance of show-cause notice beyond the normal period. Thus, the proceeding initiated by the department is barred of limitation of time. Appeal allowed - decided in favor of appellant. - Appeal No. ST/89890/13 - A/87279/2018 - Dated:- 7-5-2018 - Mr. S.K. Mohanty, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 77 and 78 of the Finance Act, 1994. Being aggrieved with the impugned order, the appellant has filed the present appeal before the Tribunal. 2. Learned Counsel appearing for the appellant, at the outset, submits that the proceedings initiated by the department for issue of show-cause notice is barred by limitation of time inasmuch as the period in dispute is from January 2007 to November 2009, whereas the show-cause notice was issued on 19.04.2012. Thus, he submits that since the proceedings initiated by the department is barred by limitation, the adjudged demand confirmed in the impugned order cannot be sustained. To support such stand, he has placed reliance on the judgement of the Hon ble Supreme Court in the case of Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not the chargeable towards services provided by us, since the amount towards salaries including levies will be paid to the Government Agencies. In some other cases service tax has been denied by our clients on the amount of ex-gratia and bonus payable to the worker on the pretext of exemption from such payments, for the reason the same does not form part of consideration paid to us towards our services. We therefore do hereby intimate you that in both the above mentioned cases we will not be able to pay similarly service tax, since the same will not be paid by the service recipient. 6. Further, in the statements dated 24.09.2010 and 20.09.2011 recorded under summon, the appellant had also reiterated the facts regarding the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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