2007 (11) TMI 604

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....for the Appellant. Shri B.L. Meena, SDR, for the Respondent. ORDER The Commissioner has demanded service tax of over Rs. 1.3 crores from the appellants and also education cess therewith for the period July, '03 to March,' 06 by invoking the larger period of limitation under Section 73(1) of the Finance Act, 1994. He has also imposed huge penalty on the assessee. After examining the record....

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....en paid on these two elements also. Accordingly, a show-cause notice was issued by invoking the larger period of limitation and, ultimately, in adjudication thereof, the Commissioner passed the above order. 2. It is the submission of learned Senior Advocate for the assessee that MMR was an amount lying as a deposit with the assessee's principal viz. M/s. SPCPL and, therefore, no part of th....

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....o our Final Order Nos. 614 & 615/2007 dated 21-5-2007 in the case of CMS (India) Operations & Maintenance Co. (P) Ltd. v. Commissioner of Central Excise, Pondicherry [2007 (7) S.T.R. 369 (Tri.) = 2007-TIOL-892-CESTAT-MAD]. Learned Counsel has also claimed prima facie case on the ground of limitation. It is submitted that nothing was suppressed wilfully or otherwise by the assessee, for the departm....

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....s also noticed that the assessee in this case was paying service tax in the category of maintenance and repairs during the period of dispute, albeit by excluding certain elements from the Gross Taxable Value. It is also noteworthy that the factum of exclusion of cost of materials was clearly discernible from the relevant invoices. In the circumstances, prima facie, there is a point in the counsel'....