2016 (1) TMI 206

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.... Mr G Shivadass, Adv For the Respondent : Mr Ajay Saxena, Commissioner (AR) ORDER Per Archana Wadhwa After hearing both the sides for some time, we find that the appellant is primarily engaged in the manufacture of ceramic tiles. During the relevant period, it had another unit who were engaged in procuring orders for the manufacturing unit and as such providing service under the catego....

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.... of Rs. 1,41,11,497/- along with confirmation of demand of interest and imposition of penalty of identical amount. 3. Appearing in support of the stay petition learned advocate Shri G. Shivadass submits that the entire demand is raised beyond the period of limitation. He submits that during the relevant period, there was confusion as regards the meaning of the expression 'exempted services&....

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....ument, the learned Commissioner(AR) draws our attention to the finding of the adjudicating authority on the limitation issue wherein he has recorded that the provisions of law were clear and unambiguous and as such there could not be any doubt in the mind of the assessee entertaining a view which they have entertained. 5. After considering the submissions by both the sides, we find that followi....