2018 (2) TMI 286

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Briefly stated facts of the case are that the Appellant is engaged in providing taxable services like Maintenance and Repair service, Manpower Supply service and Works Contract service to M/s. Neyveli Lignite Corporation (NLC for short). During the period 2010-11, it was noticed that there was non payment of service tax of Rs. 2,89,606/- on the taxable services rendered by them to NLC a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. Hence this appeal. 2. On behalf of appellant, the Learned counsel Shri V. Ravindran submitted that the period involved is 4/2009 to 12/2012 and the Show cause notice was issued on 23.07.2015 invoking the extended period of limitation. There is no allegation of suppression of facts, etc., against the appellant. The appellant had paid the service tax belatedly on 27.12.2013 and had not paid th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re not applicable. He relied upon the decision of Tribunal in the case of CST Vs. Pepsi Cola India Marketing Co. reported in 2007 (8) S.T.R. 246 (Tri. - Ahmd). 4. Heard both sides. 5. The issue for consideration is whether the extended period of limitation could be invoked for the demand of interest. At the outset it has to be stated that there is no evidence put forward by department to est....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Tribunal therein has relied upon decision of Apex Court in Kanhai Ram Thekedar - 2005 (185) E.L.T. 3 (S.C.) which has been distinguished by Hon'ble Delhi High Court in Hindustan Pesticides as well as by Tribunal in Indian Medical Practitioner's Co-op. Pharmacy case (supra). Following the decision in the case of Hindustan Insecticides Ltd., I am of the view that limitation would apply to demand....