2022 (9) TMI 1063

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....r the Appellant Shri Tara Prakash, Assistant Commissioner (AR) for the Revenue. ORDER The issue involved is of demand of service tax under Repair and Maintenance category for repairs of nozzles. 2. Shri S.J. Vyas, learned Counsel appearing on behalf of the appellant submits that there was no tax liability on the services of Repairs and Maintenance before 16.06.2005. Since there was no ....

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....d 78 can be imposed. He placed reliance on the Hon'ble Gujarat High Court judgment in the case of Raval Trading Company - 2016 (2) TMI 172 HC GUJ. He submits that since there is no suppression of facts, the demand is time-barred. For this reason, even no penalty is imposable in terms of Section 80 of Finance Act, 1994. 3. Shri Tara Prakash, learned Assistant Commissioner (AR) appearing on behal....

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.....05.2005 there was a clear liability of service tax on Repair and Maintenance, ignorance of law cannot be of any excuse for discharging the statutory liability of the taxes. The appellant have not registered themselves nor filed any return during the relevant period therefore, there was clear suppression of facts on the part of the appellant.  6. As regards the cum-tax value, we do agree w....