2017 (12) TMI 21

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.... appellant Shri Sanjay Jain, A.R. - for the respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 1.11.2010 passed by the Commissioner (Adj.), Service Tax, New Delhi, upholding the adjudged demand on the ground that the appellant did not pay service tax in respect of the taxable services viz. technical inspection and certification, cargo handling servic....

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....ndings recorded in the impugned order. 4. Heard both sides and examined the case records. 5. We find that the adjudicating authority vide paragraph 24 and 26 in the order dated 1.11.2010 has recorded the following observations:- "24. However, I find that it is not a case where it could be held that they have suppressed the facts from the department or they have contravened the provisions of law....

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....ment of suppression, mis-statement etc. in payment of service tax by it. Therefore, we are of the considered view that the demand should be confined to the normal period of limitation under Section 73(1) of the Finance Act, 1994. Since the appellant is not contesting its case on merits and assailed the impugned order on the ground of limitation along, we are of the view that the matter should go b....