2006 (6) TMI 29

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.... OIO No. 4/05 dated 15-11-05 confirming demands of Service Tax and imposing penalties. the appellants had rendered consultancy engineering services to their clients M/s. B.S. Refrigerators and M/s. B.S Appliances. They have raised debit notes for the value of services including the service tax therein. However, the said value of services including the service tax was not realized by them. Therefor....

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....f the Tribunal rendered in the case of Anand Nishikawa Co. Ltd. v. CCE, Meerut, 2005 (188) E.L.T. 149 (S.C.) wherein it has been clearly laid down by the Apex Court that when the facts are not suppressed then the demands would be barred by time. 2. We have heard both sides in the matter and have perused the records. T. Velu Pillai & Co., Chartered Accountants have issued certificate based on th....

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.... "Section 68. Payment of service tax - (1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shal....