9911796707
TMI Blog2025 (1) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... alse. There is a claim of the appellant on record for extending the benefit of Abatement in terms of N/N. 12/2003 ST dated 20.06.2003, since the value of materials used and sold by the appellant were exempted from service tax - This is a case where works contract was involved and hence, the Tyre re-treading is a works contract and the goods used in execution of such contract is clearly liable only to sales tax. Extended period of Limitation - period of dispute is from 2005-06 to 2008-09 for which the SCN was issued on 16.09.2010 by invoking the extended period of limitation - HELD THAT:- The Adjudicating Authority has dropped the demand for the year 2008-09 and hence, the scope of appeal is for the periods 2005-06 to 2007-08, in which event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Service" ("MMR" for short), based on the verification of documents and records like cash credit bills for the year 2008-09 and 2009-10, sales tax returns, income, tax files, etc. Further, the assessee was also collecting service charges for the services rendered by them and hence, a Show Cause Notice dated 16.09.2010 was issued to the appellant proposing to recover service tax along with applicable Cesses, interest and various penalties. It appears that the assessee filed its reply which came to be considered in Adjudication and vide OIO No. 06/2011-ST, dated 28.02.2011 the Adjudicating Authority appears to have confirmed various demands proposed in the SCN and it appears that against the said OIO, the assessee filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. From the OIO, we find that the benefit of Notification supra was given only for the year 2008-09, however, the said benefit was not given insofar as the other years are concerned for want of documentary evidence to substantiate the claim. At paragraph 21 of the OIO we find that there is a reference to sales tax returns filed by the appellant, but however, the same has not been given due consideration by the Original Authority. The appellant claims that it is registered with sales tax authorities and paying applicable sales tax on the purchases made of the consumables which were used in its treading work and apparently, the said sales tax returns were accepted by the concerned department. Hence, there is no reason for the Original Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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