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TMI Blog2019 (6) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... d April 2006 to February 2008 - SCN issued on 12.01.2010 - whether the time limit prescribed under Section 11B of the Central Excise Act, 1944 is applicable in a case where tax is not payable by the appellant or not? - HELD THAT:- The said issue has been examined by the Hon ble High Court of Delhi in the case of NATIONAL INSTITUTE OF PUBLIC FINANCE AND POLICY VERSUS COMMISSIONER OF SERVICE TAX [ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into agreement with M/s Hitachi Metals (india) Pvt. Ltd. having its office at Tokio, Japan and similar other agreement with outside entities for promotion of products of MET and M/s Hitachi Metals Ltd. in India by way of customers identification and contact, communication to or from, inquiries relating to business of MET, cooperate with and represent MET in promotional efforts etc. etc. Due to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed under Section 11B of the Central Excise Act, 1944. Against the said order, the appellant is before us. 3. Ld. Counsel appearing on behalf of the appellant submits that as they were not liable to pay service tax on the services provided by them, therefore, the provision of Section 11B of the Central Excise Act, 1944 are not applicable. To support this contention relied on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or not? The said issue has been examined by the Hon ble High Court of Delhi in the case of National Institute of Public Finance Policy (supra) wherein the Hon ble High Court has observed as under:- 7. This Court is of the opinion that the CESTAT clearly fell into error. Krishna Carbon Paper Co. (supra) was a case where principal duty was payable; excess amount had been paid on a mistaken notion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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