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TMI Blog2018 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 - The activity of re-conditioning of old and worn out sugar mills rollers would not be taxable prior to 16.06.2005 Time Limitation - Held that:- The entire facts were being placed by the appellant before their Jurisdictional Central Excise Authorities, in which case no malafide can be attributed to them so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant. - ST/659/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73 along with interest under section 75 of the Finance Act, 1994 in addition to penalty under section 76 of the Finance Act, 1994 read with Rules 4,5,6 and 7 of the Service Tax Rules, 1994. The adjudicating authority vide the impugned order in original confirmed the above demand of service tax along with interest and imposed equal penalty holding that the activities of the appellants are covered under the category of service maintenance or repair . 3. Aggrieved with the order, the appellants have filed the present appeal. The Appellant is contesting the demand on merits as well as on time bar. 4. On merits the Argument of the Appellant is that prior to 16-06-2005, repair done under maintenance contract alone was covered by the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of old and worn out shells of Sugar Mills 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 identical to the issue involved in the present case, the ratio of the said decision is fully applicable to the present dispute. The said decision also stands followed by the Tribunal in the case of R.C. Engg. Works Pvt.Ltd.; Final order No.71869-71870/2017 dated 01.12.2017. 7. By following the same, we hold that the activity of re-conditioning of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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