9911796707
TMI Blog2009 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation. Therefore, the demand of tax for the extended period of limitation is not sustainable. Accordingly, the demand of tax is set aside on limitation. - ST/803/2008 and ST/56/2009 - 570-571/2009-SM (BR) - Dated:- 21-5-2009 - Shri P.K. Das, Member (Judicial) (Final Order Nos. 570-571/2009-SM (BR) dt. 21.5.2009 certified on 6.7.2009 in Appeal Nos. ST/803/2008 and ST/56/2009) Shri S.K. Bhaskar, DR for Department. Shri Alok Arora, Adv. for Party. Per P.K. Das: Both the appeals are arising out of common order and both the appeals are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the assessee are providing services to M/s. Nestle India Ltd. in their premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77 of the Act. 3. Ld. Advocate on behalf of the assessee contested the demand of tax mainly on limitation. He fairly submits that he is not contesting the demand of tax on merits. He submits that there is no suppression of facts with intent to evade payment of tax. He also submits that on the similar issue, earlier show cause notice dated 21.02.2007 was issued for normal period of limitation and there is no allegation of suppression of facts with intent to evade payment of tax. He further submits that in the subsequent show cause notice dated 5.2.2008, which was the subject matter in the present appeal, there was proposal of demand of tax in three categories and the Commissioner (Appeals) dropped the demand of tax on two categories afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 2005-2006. It has observed that the demand only in respect of Repair and Maintenance Services provided by the appellant is sustainable and the allegation of suppression of facts also stands proved on this account. In my view, it appears that the assessees were under the bona fide belief regarding the levy of tax on such activities. The Department also, after examining the facts, dropped the demand in two categories. He has also extended exemption benefit partly for the extended period of limitation. Therefore, the demand of tax for the extended period of limitation is not sustainable. Accordingly, the demand of tax is set aside on limitation. 6. In view of the above discussions, the impugned order in so far as the demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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