Case Law Details
Case Name : CCE, Tirunelveli Vs M/s Ganapathy Mills Co. Ltd. (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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I find that this is a case where the impugned period is from 01.04.05 to 15.09.05. The respondent assessees have taken service tax registration only on 06.12.05 and the very first return has been filed by them on 04.12.06, after a long delay. I also find that in para 2 (iv), there is an allegation of suppression of value of taxable service in the show cause notice dated 12.03.07.
In view of the above, the demand cannot be held to be time barred. As the lower appellate authority has not gone into the merits of the case, the imp
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