9911796707
TMI Blog2008 (4) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Account - therefore, the submission of appellant that the demand of tax is barred by limitation is not sustainable - ST/276/2007-SM (BR) - 908/2008-SM (BR) - Dated:- 2-4-2008 - Shri P. K. Das, Member (Judicial) (Final Order No. 908/2008-SM (BR) dt. 2. 4. 2008 certified on 17. 6. 2008 in Appeal No. ST/276/2007-SM (BR)) Shri V. Swaminathan, Advocate, for the appellants. Shri A. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers, it was found that during the period 2000-01 to 2002-03, the appellant has short paid the service tax of Rs. 1,67,896/-. The said short payment of service tax was detected after checking I.T. returns and bank statements for the relevant period. The total value of the services provided by the appellant was found to be on the lower side than the return filed by them with the Central Excise de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is not sustainable. He relied upon the decision of the Tribunal in the case of Carponix Ltd. Vs. CCE, Bangalore - 1998 (29) RLT 697 (CEGAT)1999 (107) ELT 135 (Tribunal). 3. Ld. DR on behalf of the Revenue submits that the Appellants deposited the duty voluntarily without any protest and, therefore, the submission of the ld Advocate that the demand of tax barred by limitation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period of limitation is ineffective. In any event, show cause notice was issued proposing to appropriate the amount of Service Tax along with interest as deposited by the Appellant in the Government Account and corrigendum to show cause notice is beyond the scope of the original show cause notice, which is not permissible under the law. 5. In view of the above discussion, I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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