2013 (12) TMI 913

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....Mathew John The applicants are engaged in the business of repairing marine containers. They are registered for paying service tax for consideration received on such activities classifying the services under the category of "Management, Maintenance and Repair Services". However, while paying service tax they did not include the value of materials used in providing such services. The materials us....

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.... was held that since there were many decisions to the effect that value of materials need not be included, in such cases extended period of time could not be invoked for making demand in such cases. In the present case, the demand is confirmed for the period from October 2004 to September 2009 after issuing show-cause notice dated 13.4.2010. He submits that only about Rs. 28 lakhs will be within t....