2018 (7) TMI 2190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent (s) ORDER The present appeal is filed by Revenue against Order-in-Original No.55/Commr./ST/Kol.09-10 dt.31.03.2010. 2. The facts of the case in brief are that the respondent assessee is engaged in providing taxable services namely, (a) Management, maintenance or repair service ; (b) Erection & commissioning service and (c) Goods transport service. Show-cause notice dated 13.10.2008....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, the respondent assessee realized Rs. 27,78,171/- during the period from July, 2006 to September, 2006, but did not pay service tax of Rs. 3,40,048/- on the said amount. It is observed from the record that the relevant information was communicated by the assessee vide letter dated 16.01.2007, which was received by the Department on 29.01.2007. Show-cause notice was issued on 13.10.2008. Thus, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the above allegation in their submissions. However, it is found that they have challenged the entire demand on the ground of limitation. It is noted that the relevant information was supplied by the assessee vide letter dated 16.01.2007 which was received by the Department on 29.01.2007. The instant demand has been issued on 13.10.2008. Thus the demand has been raised after the lapse of one year f....