2026 (1) TMI 1490

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....ue of taxable service for payment of Service Tax during the period October, 2010 to March, 2015 by issuance of the Show Cause Notice dated 13.04.2016 by invoking extended period of limitation. 2. The facts of the case are as under: 2.1. M/s. Ferro Scrap Nigam Limited (hereinafter referred to as 'the Appellant') is inter alia, engaged in the manufacture of activity of handling and processing of scraps and rejecting ingots and transportation of the same melting shops within the factory premises of SAIL, Bokaro Steel Plant. 2.2. The appellant entered into a Long Term Agreement No. CC/SSD/23642/Agt/11293 dated 22.01.2010 with Steel Authority of India Limited, Bokaro Steel Plant('SAIL') for providing services such as recovery and proces....

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....al products. 2.5. An Audit was conducted by the Department from 13.02.2012 to 15.02.2012 in the premises of the Appellant, and subsequently multiple correspondences were exchanged between the Appellant and the Department regarding the free of cost supply of oxygen by SAIL to the Appellant for processing of scraps. 2.6. Subsequently, after a period of 4 years, the underlying SCN dated 13.04.2016 was issued by the Ld. Additional Commissioner, Central Excise & Service Tax, Ranchi -II wherein a demand of Rs. 14,58,186/- was proposed under Section 73(1) of the Finance Act, 1994 along with interest and equivalent penalty, based on the allegation that the value of oxygen supplied by SAIL to the Appellant free of cost, is to be included in th....