2009 (12) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri G. Shivadass, Advocate, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The Revenue has come up in appeal challenging the legality and correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, (CESTAT) dated 22-6-2006 (sic) (19-6-2006) in Appeal No. ST/38/06 and Final Order No. 1065/2006 [2006 (4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see, the assessee has been regularly filing the returns and in the return it is disclosed the non receipt of the service charges due from its customers. A show cause notice was issued by the department stating that the assessee has failed to pay the service tax and for which reply was sent by the assessee saying that, in accordance with law returns are being filed and service tax are not paid by i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y this Court has to consider whether the show cause notice issued by the department is barred by time. 4. These questions could be answered only if the assesses has collected the service charges from its customers. The assessee has produced before the Tribunal xerox copies of the certificate issued by the Chartered Accountant of its Company. Based on the same, the Tribunal has reversed the find....