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TMI Blog2008 (1) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... period 1-10-1999 to 31-3-2003 - No ground of willful suppression had been made out by the department for invoking larger period - Commissioner (Appeals) was justified in setting aside the part demands as barred by time - ST/220 of 2006 - 67 of 2008 - Dated:- 21-1-2008 - DR. S.L. PEERAN, JUDICIAL MEMBER Anil Kumar for the Appellant. ORDER 1. This is a revenue appeal on short point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices of valuer. The Commissioner (Appeals) 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 that the grounds for invoking larger period have not been substantiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002, 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 wilful suppression with an intent to evade Service Tax on Consulting Engineer Services. Therefore, the Commissioner (Appeals) was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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