2018 (10) TMI 763

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....ER : S.S GARG The present appeal is directed against the impugned order dt. 30/05/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the business of offering Job Oriented Industry standard Course for job seekers and issue....

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....sides and perused records. 4.1. The learned consultant appearing for the appellant has fairly conceded that on merit, the appellant has no case in view of the judgment of the Hon'ble Supreme Court in the case of Sunwin Techno Solutions Pvt. Ltd. [2011(21) STR 97 (SC)] wherein the Supreme Court has held that the Notification No.19/2005-ST dt. 07/06/2005 (effective from 16/06/2005) is merely clarif....

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....2. He further submitted that mere failure to pay tax cannot be equated that the assessee has indulged in fraud and suppression in view of the following judgments of the Hon'ble Supreme Court i. Gopal Zarda Udyog Vs. CCE [2005(188) ELT 251] ii. Uniworth Textiles Ltd. [2013(288) ELT 161] 4.3. He also submitted that extended period of limitation cannot be invoked when there was an interpretation....

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....ow-cause notice was issued on 23/03/2007 demanding the service tax for the period 01/07/2004 to 15/06/2005 by invoking the extended period of limitation. Further on perusal of the show-cause notice, we find that there is no whisper as to how the appellant has committed any of the acts mentioned under proviso to Section 73(1) of the Finance Act, 1994. Further, we find that there is no finding by bo....