2022 (4) TMI 425

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....riod 2002-03 to 2003-04. Accordingly, a show-cause notice dated 17.7.2007 was issued proposing to demand Service Tax of Rs. 38,801/- along with interest and to impose equal penalty. The show-cause notice was adjudicated vide Order-in-Original dated 9.1.2009. Being aggrieved by the said order, appellant filed an appeal before the Commissioner (A), who concurring with the original authority rejected the appeal filed by the appellant. Therefore, the present appeal. 2. When the matter was called out, none appeared on behalf of the appellant despite notice being served on them and also after allowing the early hearing application. Therefore, the matter is taken up for disposal. 3. We have heard Shri P. Rama Holla, learned Authorised Repres....

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....03 and 2003-04. Once the activity suffered sales tax, no service tax can be demanded, for this submission, they relied upon the following judgments. (i) Sobha Developers Ltd. vs. CCE, Bangalore : 2010 (19) STR 75 (Tri.-Bang.) (ii) Daspalla Hotels Ltd. vs. CCE, Visakhapatnam: 2010 (18) STR 75 (Tri.-Bang.) (iii) LSG Sky Chefs (India) Pvt. Ltd. vs. CST, Bangalore: 2009 (15) STR 545 (Tri.-Bang.) (iv) Grand Ashok vs. CST, Bangalore: 2009 (15) STR 344 (Tri.-Bang.) (v) Pillai & Sons Motor Co. vs. CCE, Trichy: 2009 (14) STR 844 (Tri.-Chennai) (vi) Imagic Creative Pvt. Ltd. vs. CCT: 2008 (9) STR 337 (SC) (vii) ASL Motors Pvt. Ltd. vs. CCE, Patna: 2008 (9) STR 356 (Tri.-Kolkata) ....

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...., Allahabad: 2003 (161) ELT 346 (Tri.-Del.) (xii) Kirloskar Oil Engines Ltd. vs. CCE, Nasik: 2004 (178) ELT 998 (Tri.-Mumbai) (xiii) Rolex Logistics Pvt. Ltd. vs. CST, Bangalore: 2009 (13) STR 147 (Tri.-Bang.) They also made submission for waiver of penalties. 4.2 We find that the case can be decided on the ground of time bar itself without going into the merit of the case. In this regard, we find that the demand was raised on the basis of the AG's audit on scrutiny of the appellant's records such as Profit and Loss Account and Balance Sheet, which revealed that they have received some income in respect of service in question. We also find that the issue involved is interpretation of the definition of service viz., '....