2025 (7) TMI 1337

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.... Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Revenue. ORDER DR. AJAYA KRISHNA VISHVESHA : This appeal is directed against the Order-in-Appeal No. KCH-EXCUS-000-APP-003-2017-18 dated 25.04.2017 through which the learned Commissioner (Appeals) has confirmed the Order-in-Original dated 22.04.2016 and rejected the appeal. 2. The facts of the case, in brief, are that ....

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....ppeals). Learned Commissioner (Appeals) passed the impugned Order-in-Appeal and held that the appellant has not fulfilled the criteria contained in sub-Rule 2 of Rule 5 of Service Tax (Determination of Value) Rules, 2006 for treating them a 'pure agent'. Therefore, the pleadings of the appellant fail on this count. On the issue of cum-tax benefit under Section 67(2) of the Act, the learned Commiss....

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....pellant. Feeling aggrieved from the Order-in-Appeal dated 25.04.2017, the present appeal has been filed before this Tribunal. 3. At the very outset, the learned Counsel for the appellant argued that in Appeal No. ST/11654/2016 in Intermark Shipping Agencies Pvt. Limited vs. CCE, Kutch (Gandhidham), reported in 2023 (12) TMI 681 - CESTAT Ahmedabad, i.e. in the appellant's own case, on the issue ....

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....ple of law laid down by the Hon'ble Supreme Court in the case of Nizam Sugar - 2006 (4) TMI 127 - (Supreme Court) that suppression of facts cannot be invoked in respect of the subsequent show cause notice on the same issue on which earlier show cause notice was issued, the demand for the extended period in the present case is not sustainable. However, demand for the normal period is sustainabl....