2026 (2) TMI 906

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....) For the Appellant : Shri Cherian Punnoose, Advocate For the Respondent : Shri M.A. Jithendra, Asst. Commissioner (AR) ORDER PER: DR. D.M. MISRA : This is an appeal filed against Order-in-Appeal No.228/2012-ST dated 04.09.2012 passed by the Commissioner (Appeals), Cochin. 2. Briefly stated the facts of the case are that the appellants are engaged in the activity of purchasing an....

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....lowed their appeal by reducing the taxable value to the extent of Rs.1,07,29,014/- of the amount paid to individual truck operators in calculating the gross taxable value. Aggrieved by the said order, the appellant has filed the present appeal. 3. At the outset, the learned advocate for the appellant has submitted that since no consignment note has been issued by the Goods Transport Agency, the....

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....ce they are eligible for further deduction of Rs.36,30,230/- from the taxable value. Also, he has submitted that the entire demand is barred by limitation as no fact has been suppressed from the department with an intent to evade payment of service tax. All payments made towards freight charges had been duly indicated in their profit and loss account for the relevant period and maximum portion of ....

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....heir ledgers, books of accounts had been audited periodically and no objection had been raised in this regard. Therefore, allegation of suppression of fact invoking larger period of limitation cannot be sustained. 4. The learned Authorised Representative (AR) for the Revenue reiterated the findings of the learned Commissioner (A). 5. Heard both sides and perused the records. The short issue ....