2016 (12) TMI 1733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant in this appeal is not contesting the service tax demand confirmed by the authorities below under the taxable category of Security Agency service. Ms. Priyanka Goel, the learned Advocate fairly concedes that so far as merits of the case is concerned, the same is against the appellant in view of the judgment of Hon'ble Punjab & Haryana High Court in the case of Punjab Ex-Service Corporation vs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. Heard Ms. Priyanka Goel, learned Advocate for the appellant and Shri J.P. Singh the learned DR for the Revenue. We find that the issue with regard to the limitation aspect is settled by the Tribunal in the case of Jaipur Ex-Servicemen Welfare Cooperative Society Ltd. (supra), the relevant portion of the order is reproduced below :- "However, on the question of limitation, we are of the view t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 2007 (211) E.L.T. 513 (S.C.) = 2007 - TIOL - 75 - SC - CX and Commissioner vs. Wonderax Laboratories (I) Pvt. Ltd. reported in 2010 (255) E.L.T. A16 (S.C.) and of Hon'ble Chhattisgarh High Court in the case of Union of India vs. Bharat Aluminium Co. Ltd. reported in 2012 (26) S.T.R. 101 (Chhattisgarh) = 2011 - TIOL - 932 - HC - CHHATTISGARH - ST, longer limitation period would not be available t....