2017 (6) TMI 380

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.... Chirag Shetty, Advocate Respondent - Represented by: Shri B. Kumar Iyer, Supdt. (A.R.) ORDER Per: Raju This rectification of mistake the application has been filed by Venkateshwara Hatcheries Pvt. Ltd. in respect of Order No.A/93256-93257/16/STB dt. 21/10/2016. 2. Ld. Counsel for the applicant argued that the applicant had during the hearing submitted certain case laws with regard ....

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.... b. Aditya Birla Nuvo Ltd. Vs. CCE, Vadodara [2011 (22) STR 31 (Tri.-Ahmd.)] c. Anand Nishikawa Co. Ltd. Vs. CCE Meerut [2005 (188) ELT 149 (S.C.)] d. Pahwa Chemicals Pvt. Ltd. Vs. CCE, Delhi [2005 (189) ELT 257 (S.C.)] e. M.P. Water & Power Management Institute Vs. CCE, Bhopal [2009 (15) STR 164 (Tri.-Del.) f. Uniworth Textiles Ltd. Vs. CCE, Raipur [20....

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....he instant case the facts were not known to both the parties as the said agreements were not produced before the Revenue thus the case is distinguishable. 9.5. In the case of M.P. Water & Power Management Institute (supra). The extended period was set aside on the ground that the appellant was registered society for no profit motive. In the instant case, the appellant is a commercial enterprise....

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....here was no positive act on their part to evade service tax and that they were under the bonafide belief that they were eligible to claim benefit under Notification No.13/2003. These are not adequate grounds for escaping the mischief of the provision to Section 73 of the Finance Act, 1994 whereby extended period of 5 years is invoked. In find that even after completion of audit, the notice did not....