2017 (2) TMI 674

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.... the department under section 35-G of Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi dated 5.7.23013. The questions of law sought to be answered read as under: "(1) Whether on the facts and in the circumstances of the case, the CESTAT, New Delhi has committed an error of law in holding that show cause notice was time barred by taking the cognizance of respondents letter dated 5.9.05 through which the respondent only submitted details of monthly payments received from their customers which was not adequate and sufficient for the purposes of arriving at the correct taxable value and correct taxable amount of Service Tax? ....

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....d or short-paid or erroneously refunded, the Central Excise Officer may within one year from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of- (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade paym....

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....cape staircases or travelators; or (f) such other similar services;" An amendment was made in the Act on 16.6.2005. Prior to the substitution clause (39a) read as under: "(39a) "erection, commissioning or installation" means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment;" The tax which spells from the record are that the assessee applied for registration with effect from 16.6.2005 as it understood that it became liable to pay service tax under the amended provision with effect from 16.6.2005. The department took a view that even prior to the amendment, the assessee was liable to pay tax. It has come on record that the department ga....