9911796707
TMI Blog2024 (8) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice has been issued to the appellant to demand service tax by invoking extended period of limitation and in this case also, the showcause notice has been issued to the appellant by invoking extended period of limitation. Therefore, following the ratio of the decision of the Hon ble Supreme Court in the case of NIZAM SUGAR FACTORY VERSUS COLLECTOR OF CENTRAL EXCISE, AP [ 2006 (4) TMI 127 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is engaged in the production/manufacture of coal from coal mines in PANEM Coal Mines Limited in Amrapara, District Pakur in the State of Jharkhand. The appellant started paying service tax classified under Section 65(105) (zzzy) of the Finance Act, 1994 w.e.f. June 1, 2007 on the activity of production/ manufacture of coal. 2.1 On 04.10.2012, a show-cause notice was issued to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owards provision of service. In the ST-3 returns originally filed, a total amount of Rs. 62,71,58,152/- was inadvertently shown as service charges from PANEM and the appellant claimed deduction under the head Pure Agent . The amount was actually discounted/deducted from the appellant s bills/invoices by PANEM, thereby reducing its service charges. The appellant never received the said amount towar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.7,75,16,757/-, has observed that the earlier show-cause notice is covered for the period 2007-08, therefore, the present show-cause notice issued is barred limitation in view of the decision of the Hon ble Apex Court in the case of M/s Nizam Sugar Factory Vs. Collector of Central Excise, A. P. reported in 2006 (197) ELT 465 (SC). 4. On the other hand, the ld.A.R. for the Revenue, supported the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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