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TMI Blog2024 (3) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri AR Kanani, Superintendent for the Respondent ORDER RAMESH NAIR : The present appeal is directed against order-in-appeal No. BHV-EXCUS-000-APP-027-16-17 dated 16.05.2016passed by Commissioner (Appeals) Central Excise, Rajkot upholding the impugned order confirming the service tax demand of Rs. 18,64,213/- along with interest levied under Section 75 and penalty under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that as regards the transportation of lime stones for M/s. GHCL, the service tax has already been discharged by M/s. GHCL under reverse charge mechanism therefore, there cannot be double taxation on the same activity. He also submits that since on the same activity, the service recipient was discharging service tax under Goods Transport Agency service, the entire activity was well within the k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder issued by M/s. GHCL Limited is scanned below : - From the above work order it is clear that the order given to the appellant is for supply of chemical grade manually sized lime stone from mining site to the service recipient plant site. Therefore, there is no activity of mining given to the appellant. From this work order, it is also clear that mining was carried out by someone else in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were subject to audit from time to time therefore, the activity of the appellant for supply of manually sized lime stones to M/s. GHCL was not beyond the knowledge of the department. Therefore, suppression of fact cannot be alleged against the appellant. Hence, the demand is also liable to be set-aside on the ground of limitation. 7. As per our above observation and findings, we are of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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