9911796707
TMI Blog2024 (3) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... r not - Invocation of Extended period of limitation - suppression of facts or not - HELD THAT:- Though appellant is also registered with Service Tax Commissionerate for rendering services as that of GTA and supply of manpower. Apparently and admittedly, none of these services are in question. It is further observe that the amount on which the demand in question has been confirmed is apparently and admittedly an amount in lieu of sale of finished goods manufactured by the appellant, that too, on the account of delay in receiving the payment from the buyers thereof. From no stretch of imagination, the said amount can be connected to be an amount towards rendering any service, not even the declared service. The amount is definitely an amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-18 dated 26.09.2017. The facts relevant for the present adjudication, in brief, are as follows:- The appellants are engaged in manufacture of excisable goods. They are also registered under the provisions of Finance Act, 1994 for rendering GTA services and the supply of man-power services. While auditing the accounts of the appellant the Department noticed that the appellant has collected late delivery charges with respect to their finished goods, from the customers during the year 2012-13 & 2013-14. Department formed an opinion that the act of collecting said charges amounts to the act of agreeing to obligation to refrain an act, or to tolerate an act or a situation, or to do an act which is covered under the definition of declared ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en made out from the appellants own document. Neither suppression nor any misrepresentation can be alleged against the appellant. Ld. Counsel has relied upon the following decisions :- 1. Collector of Central Excise vs. Chemphar Drugs & Liniments reported as 1989 (40) ELT 276 (S.C.) 2. Pahwa Chemicals Private Limited vs. Commissioner of Central Excise, Delhi reported as 2005 (189) ELT 257 (SC) Order is accordingly, prayed to be set aside. Appeal is prayed to be allowed. 4. Ld. Departmental Representative has relied upon the findings in the order under challenge. Though it is acknowledged that the amount in question is an amount received due to delay in payment of sale price. However, the amount claimed is exorbitant being at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
