2013 (7) TMI 593

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....r. S. Teli, Deputy Commissioner (AR) JUDGEMENT Appellants are engaged in the manufacture of High Carbon Ferro-chrome and they paid transportation charges and service tax to the transporter of anthracite coal, which is a raw material. There is no dispute that transporter had paid the service tax. Taking the view that as per Notification No.35/2004-ST dated 3.12.2004, appellant should have dis....

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...., Meerut-II vs. Geeta Industries P. Ltd.: 2011 (22) S.T.R. 293 (Tri.-Del.). Further, he submits that extended period could not have been invoked in this case. 3. I have considered the submissions. I find that the decisions of the Tribunal cited above are applicable to the facts of this case. Further, as submitted by the counsel, extended period could not have been invoked since it cannot be ....