https://www.taxtmi.com/caselaws?id=368686 Re-conditioning of old and worn out sugar mill rollers was treated as taxable under maintenance or repair only from 16.06.2005, when reconditioning and restoration were expressly brought within the taxable category; for the prior period, the activity was not taxable. The longer limitation period and penalty were also found unsustainable because the assessee had disclosed the relevant facts in returns, including non-excisable items, negating any mala fide necessary for extended limitation. On that basis, the demand, interest and penalty were set aside. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 12 Oct 2018 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368686 Re-conditioning of old and worn out sugar mill rollers was treated as taxable under maintenance or repair only from 16.06.2005, when reconditioning and restoration were expressly brought within the taxable category; for the prior period, the activity was not taxable. The longer limitation period and penalty were also found unsustainable because the assessee had disclosed the relevant facts in returns, including non-excisable items, negating any mala fide necessary for extended limitation. On that basis, the demand, interest and penalty were set aside. Case-Laws Service Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368686