9911796707
TMI Blog2008 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... tment kept quite and did not issue demand notice till 21.4.2005 for the period 1.10.1999 to 31.3.2003 – willful suppression not proved - Commissioner (A) was justified in setting aside the demands as barred by time - ST/220/2006 - - - Dated:- 21-1-2008 - DR. S.L. PEERAN, MEMBER (J) Shri Anil Kumar, Authorised Representative (JDR) for the Revenue. None for the Respondent. [Order Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he had again disclosed the fact that he was also rendering professional services of valuer. The Commissioner (A) noted that the documentary evidence disclosed that the assessee had declared about this activity from 2000 onwards. The department in 2002 called for details which were furnished. However, no action was taken by department by issue of show cause notice till 21.4.2005. He also noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished the details in 2001. The department had called for details in 2002, which was furnished but the department kept quite and did not issue demand notice till 21.4.2005 for the period 1.10.1999 to 31.3.2003. No ground had been made out by the department for invoking larger period and also to substantiate the allegation of willful suppression with an intend to evade Service Tax on Consulting En ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
