2018 (1) TMI 560

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....DER Per S.K. Mohanty : This appeal is directed against the impugned order dated 21.3.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Indore. 2. The issue involved in this case is that there was a difference between the value shown in the ST-3 returns vis-à-vis TDS certificate. The value as per the TDS certificate for the period 2004-2005 (from 10.9....

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....services provided by the appellant were in context with manufacture of excisable goods, on which such service receiver had discharged appropriate Central Excise duty liability. Thus, he submits that since the service provider had already deposited the excise duty on the activities undertaken by the appellant for manufacture of the excisable goods, no service tax shall be payable, considering the s....

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.... Ltd. had already discharged the service tax/Central Excise duty has not been satisfactorily proved, liability on the activities provided by the appellant, the contentions of the appellant cannot be taken into consideration in support of setting aside the adjudged demand. 5. Heard both sides and perused the records. 6. On perusal of the case records, I find that the appellant was not able to....

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....n 73(1) ibid. Since there is no proper substantiation by the department regarding invocation of the extended period of limitation, I am of the view that the provisions of Section 78 cannot be invoked, justifying imposition of equal amount of penalty. With regard to initiation of show cause proceedings beyond the normal period of limitation, the Hon'ble Supreme Court in the case of Uniworth Textile....