2017 (5) TMI 1253

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....ant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The appellant-assessee was engaged in providing maintenance and repair including sale of materials used in the course of repair and maintenance, the issue is, whether the extended period of limitation is invokable for the period from 2003-04 to 2006-07. Vide Show Cause Notice dated 14/10/2008. 2.   Heard both the....

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....er appeared to Revenue that the said service of maintenance or repair became taxable with effect from 01/07/2003. Further, admitted facts that prior to issue of Show Cause Notice dated 14/10/2008, the appellant-assessee had, during the period March, 2008, filed their ST-3 returns for the previous period also and also deposited the admitted tax. The admitted tax was calculated as it appears, after ....

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....er Section 75-A of Finance Act, 1994, was imposed. Further, the appellant was held, liable to pay interest Rs. 28,392/-. Further, suo-moto amount of Rs. 10,000/- deposited towards penalty under Section 77/70 of Finance Act, 1994, was ordered to be appropriated. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to reject the app....

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.... this view of the matter, the ld. Counsel states that the Show Cause Notice is bad and not tenable and accordingly prays for setting aside the impugned order. 5.   The ld. A. R. for Revenue relies on the impugned order. 6.   On consideration of the facts on record and the rival contentions, I find that no case of suppression of facts or contumacious conduct on the part of....