2017 (12) TMI 1615

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..... e of Jagat Machinery Pvt. Ltd. vs. Commissioner [2012 (12) TMI 478 - CESTAT NEW DELHI], wherein it stands held that the activity of re-conditioning of old and worn out shells of Sugar Mills Rollers, shall be liable to service tax only with effect from 16.06.2005. Time Limitation - Held that:- The entire facts were being placed by the appellant before their Jurisdictional Central Excise Authorit .....

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..... he demand of service tax on the ground that the re-conditioning is covered under the Maintenance and Repair Services and they liable to service tax. The demands were raised by invoking the longer period of limitations in both the case and the period involved in both cases is prior to June, 2006 and a part of the demand is subsequent to the said date. 3. The contention raised by the learned ad .....

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..... s Rollers, shall be liable to service tax only with effect from 16.06.2005. The Tribunal also dealt with the issue of limitation and held that inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them. As the issue involved in the case of Jagat Machinery decision s of the Tribunal is indentical to the issue involved in the pr .....

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