2016 (8) TMI 1055

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....Appellant. Shri M.S.Naskar, DR for the Respondent. ORDER: 1 The appellant is aggrieved by the demand of service tax on freight charges. 1.1. The appellants are engaged in the manufacture of Electrical Distribution Transformers and are registered for the category of Goods Transport Agency Service. During the course of audit it was observed that appellants had entered into contract with ....

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....ual amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved by this order, the appellants preferred appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the same. Hence this appeal. 2. On the day the case was listed for hearing as per the published list, none appeared for the appellant. The learned counsel appearing for appellant has furnished detail....

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....nal Officer and the same was also declared in the I.T. Returns. That therefore, the demand is time barred. 4. Against this, the learned DR Shri M.S. Naskar contended that the decision in Lakshmi Narayana Mining Company case(Supra) is no longer good law. That the Hon'ble High Court of Madras in CCE, Salem Vs Suibramia Siva Co-operative Sugar Mills Ltd. 2014 (35) STR 500(Mad) has held that the us....

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....of the above judgments, I am of the view that the appellant does not succeed on merits. 6. The next ground raised is that the show cause notice dated 15-09-2009 for the period 20-05-2008 to 16-06-2008 is barred by limitation. The appellant contends that there was no suppression with intention to evade payment of service tax. It is the case of the appellant that the freight charges were shown in....