2018 (11) TMI 618

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....r respondent ORDER Per: Mrs. Archana Wadhwa 1. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri D.S. Chauhan, learned Superintendent (AR) appearing for Revenue and Shri S.B. Awate, learned Consultant appearing for the respondent. 3. As per the facts on records, the respondent was fabricating underground storage....

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....djudicating authority. 5. On appeal, the Commissioner (Appeals) extended the benefit on limitation but confirmed the demand falling within the normal period. Revenue being aggrieved with the said order, filed the present appeal. 6. For better appreciation of the reasoning adopted by the Commissioner (Appeals), the relevant paragraph from the impugned order are being re-produced below: "As regar....

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....the recovery of interest. During this process, the service tax bills raised by the appellants were scrutinized. The bills are clearly showing as under: Labour charges 01. Fabrication and welding charges for 20 KL mild steel Horizontal Tank. 14. From the above instances, it can be concluded that the department was aware of all the activities carried out by the appellants. Nowhere, it can be d....