2015 (12) TMI 81

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....Kumar, Member (Technical) For the Appellants : Ms. Ranjana Jha, Jt. CDR. For the Respondent : Sh. K. K. Anand, Advocate ORDER Per Archana Wadhwa:- Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has held in favour of respondents as regards non-inclusion of cost of various material used for providing the service of Maintenance or repair , specially r....

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....lication which have to be treated as appeal. It is further noticed that during the relevant period there were various decisions in favour of the assessee. The issue of limitation stands decided by the tribunal in the number of decisions. It was held that when there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would ....