2017 (8) TMI 789

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....or the Respondent: Ms. Neha Garg, D.R Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 31.05.2013 passed by the Commissioner of Customs and Central Excise (Appeals-I), Jaipur. 2. Brief facts of the case are that the appellant is a service provider, engaged in providing Forward Contract Service, for which it is registered with the Se....

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....urn-over charges are in the nature of re-imbursement and since the appellant after collecting the same from its client had deposited the said charges with the Commodity Exchange, it cannot be said that Service Tax is liable to be paid on such charges by the appellant. He further submits that the proceedings initiated in this case is barred by limitation of time, inasmuch as, the period of dispute ....

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....ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. On perusal of the impugned order, we find that the appellant has not produced any plausible evidence to show that the transaction charges cannot be included in the gross value. Further, it has also not produced Circular or Instructions issued by the NC....

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....ted the payment particulars in the Ledger Account maintained by it during the relevant period. Thus, the show cause notice should have been issued within one year from the relevant date, seeking confirmation of the adjudged demand. In the present case, since the show cause notice was issued on 28.01.2009 for recovery of Service Tax demand from 01.04.2005 to 31.08.2006, we are of the view that the ....