TaxTMI 
TaxTMI 
2017 (5) TMI 1253
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.... 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 parties. 3. The admitted facts ....
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.... 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 making adjustment for the material component us....
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....ed. 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 appeal, agreeing with the findings of the Adjudica....
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....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 the appellant is made out. It is admitted fact that ....