TaxTMI 
TaxTMI 
2024 (10) TMI 1055
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....llant Shri Tara Prakash, Deputy Commissioner (AR) Appeared for the Respondent ORDER The issue involved in the present case is that (1) Whether the appellant is liable to pay an amount under Rule 6 (3) for not maintaining separate accounts for the exempted services i.e. trading activity for the period 01.04.2007 to 31.03.2011, when the trading activities covered under exempted service by Noti....
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....bmits that the demand is clearly time barred as concept of exempted service in respect of trading activity was brought only w.e.f. 01.04.2011,whereas the period involved in the present case is 01.04.2007 to 31.03.2011 and the show cause notice was issued on 14.02.2014. Hence, the entire period is time barred. He further submits that the periodical audits have been conducted that is for the period ....
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....Vs. MY Car (Bhopal) Pvt. Ltd 2019 (22) G.S.T.L. 273 (Tri. Del) * GD Lab Solutions Pvt. Ltd Vs. CCE & S.T., Vadodara-I 2018 (2) TMI 1238 - CESTAT Ahmedabad * Union of India & Ors. Vs. Martin Lottery Agencies Ltd (2009) 12 SCC 209 3. Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. 4. We have carefully consid....
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....ivity as exempted service under a deeming fiction, the same cannot have retrospective effect. Prior to the amendment of Notification No. 13/2011-CE (NT) whereby, the trading activity was made deemed exempted service, there was no clarity even with the department and therefore, the amendment was brought. Further, the appellant's records have been audited regularly during the relevant period and dep....