2006 (9) TMI 76

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....ppeal arises from the OIO No. 2/2006 dated 23-1-2006 confirming Service Tax in terms of Show Cause Notice dated 8-7-2005 for services rendered for the period 1998-99 to 2003-04 (upto December 2003) under the provisions of Section 73(1) of the Finance Act, 1994 read with extended time limit under proviso to Section 73(1) of the Finance Act, 1944. The appellants were supplying the services of driver....

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....ingredients of the larger period are not brought out in the Show Cause Notice, then demands are not to be confirmed as held by the Apex Court in the case of T.N. Dadha Pharmaceuticals v. CCE, Madras - 2003 (152) E.L.T. 251 (S.C.). He also relies on the following rulings. (i)      Nizam Sugar Factory v. CCE, A.P. - 2006 (197) E.L.T. 465 (S.C.) (ii)    C....

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....ression of facts, wilful mis-statement with an intend to evade the service tax. Such facts have not been brought out in the Show Cause Notice at all. Therefore, in terms of the above noted Supreme Court judgments, the demands for larger period cannot be confirmed. Furthermore, the Commissioner clearly admits that the type of services rendered by the appellants have come within the ambit of Service....