2018 (7) TMI 694

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....rajan, Ac (AR) For the Respondent ORDER Per: Archana Wadhwa Both the appeals, one filed by the assessee and the other filed by the Revenue are disposed of by a common order as they arise out of the impugned order of the Commissioner (Appeals). 2. As per the facts on record, the appellants are engaged in the activity of cutting or slitting of Iron and Steel Coils into sheets or into narrow widt....

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....as raised till 31.12.2008. The notice culminated into an order passed by the original adjudicating authority confirming the demand on both counts as also imposing penalties. However, on appeal, the Commissioner (Appeals) observed that packing materials would not form part of the assessable value of the services in as much as the same is sold separately and in terms of Notification No. 12/2003-ST ....

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.... Iron & Steel Trader's Association Vs. UOI - 2004 (178) ELT 1099 (Del), as affirmed by the Hon'ble Supreme Court reported as 2005 (181) ELT A68 (SC), thus making them liable to pay service tax. However, she submits that they got themselves registered with the service tax department on 20.09.2006 and started paying service tax. The demand in the present case is for the period 16.06.2005 to 20.09.20....

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....riod of around three years was taken by the Revenue to issue SCN for the past period. There is no justification, for invocation of extended period in such a scenario. Accordingly, we hold the demand to be barred by limitation and allow the assessees appeal. 5. As regards Revenue's appeal, we note that the same is on two grounds. First on setting aside of penalty by the Commissioner (Appeals) and ....